Robert Sykes publishes a pilot training course curriculum kit that he sells to flight schools across the country. He prepared the following static budget for the year based on expected sales of 27,900 curriculum kits. Sales revenue $3,487,500 Variable cost of goods sold 1,395,000 Variable selling and administrative expenses 418,500 Contribution margin 1,674,000 Fixed manufacturing overhead 781,200 Fixed selling and administrative expenses 344,100 Operating income $548,700 At the end of the year, Robert had sold 28,830 curriculum kits at an average price of $119 per kit. During the year, he incurred fixed overhead totaling $775,620. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter O for the amounts.) $ Fixed overhead spending variance Favorable