Scott 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 28,200 curriculum kits. Sales revenue Variable cost of goods sold Variable selling and administrative expenses Contribution margin Fixed manufacturing overhead Fixed selling and administrative expenses Operating income $3,525,000 1,410,000 423,000 1,692,000 789,600 347,800 $554,600 At the end of the year, Scott had sold 29,140 curriculum kits at an average rate of $120 per hour. During the year, he incurred fixed overhead totaling $783,960. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter for the amounts.) Fixed overhead spending variance