Gerhan Company's flexible budget for the units manufactured in May shows $$15,770$ of total factory overhead; this output level represents $70\%$ of available capacity. During May, the company applied overhead to production at the rate of $$3\mathrm{.}00$ per direct labor hour $($DLH$),$ based on a denominator volume level of $6,120$ DLHs$,$ which represents $90\%$ of available capacity. The company used $6,000$ DLHs and incurred $$18,600$ of total factory overhead cost during May, including $$7,900$ for fixed factory overhead.

What is the fixed factory overhead spending variance $($to the nearest whole dollar$)$ in December for Gerhan Company? $($Round your intermediate calculation to $2$ decimal places.$)$