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Blossom Sports has budgeted $69,000 for fixed overhead for the period. This budget was based on the following items: depreciation of $36,000, rent of $5,200, production supervisor salaries of $39,000, and other fixed costs of $3,200. Actual overhead incurred is $66,000. Production was budgeted at 9,200 units while actual production is 9,300 . Calculate the fixed overhead spending variance. Fixed overhead spending variance