H&X Co. uses a standard job cost system with a normal capacity of 25,400 direct labour hours. H&X Co. produces 12,200 units, which cost $186,400 for direct labour (23,300 hours), $27,816 for variable overhead, and $125,050 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 $10.20 (2 hours at $5.10 per hour). Calculate the fixed overhead spending (budget) variance.