Ranger Sportswear planned to produce 40, 600 fleece jackets in its Metairie, Louisiana factory. Fixed overhead costs for the factory were budgeted to be $506,000. The company actually spent $487, 800 on fixed overhead and produced 39, 300 jackets. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance $