Novak Co. uses a standard job cost system with a normal capacity of 25,200 direct labour hours. Novak Co. produces 12,300 units, which cost $183,200 for direct labour (22,900 hours), $28,167 for variable overhead, and $134,685 for fixed overhead. The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.10 (2 hours at $5.05 per hour). Calculate the fixed overhead spending (budget) variance. Fixed overhead spending variance $ et