H&X Co. uses a standard job cost system with a normal capacity of 24,600 direct labour hours. H&X Co. produces 12,000 units, which cost $178,400 for direct labour (22,300 hours), $27,000 for variable overhead, and $120,000 for fixed overhead. The standard variable overhead per unit is $2.00 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.30 (2 hours at $5.15 per hour). Calculate the fixed overhead spending (budget) variance.