Jordan Company produces basketballs and uses a standard costing system. Budgeted fixed overhead was $$254,000.$ Rent changed during the year, causing actual fixed overhead to be $$270,162.$ Jordan Company applies overhead on the basis of DLH$.$ They projected $1,000,000$ basketballs would be produced during the year. They actually produced $1,039,369$ basketballs. The standard is $1$ DLH$/$basketball$.$ They actually used $1$ DLH$/$basketball$.$ What is the fixed overhead spending $($budget$)$ variance?

Indicate a favorable variance as a positive number and an unfavorable variance as a negative number.