Pharoah Sports has budgeted $74,000 for fixed overhead for the period. This budget was based on the following items: depreciation of $41,000, rent of $5,700, production supervisor salaries of $44,000, and other fixed costs of $3,700. Actual overhead incurred is $67,000. Production was budgeted at 9,700 units while actual production is 9,800. Calculate the fixed overhead spending variance.

Fixed overhead spending variance

$enter the fixed overhead spending variance in dollars

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