Shamrock Co. uses a standard job cost system with a normal capacity of 26,500 direct labour hours. Shamrock Co. produces 12,700 units, which cost $217,800 for direct labour ( 24,200 hours), $28,829 for variable overhead, and $143,510 for fixed overhead. The standard variable overhead per unit is $2 ( 2 hours at $1 per hour), and the standard fixed overhead per unit is $10.00 (2 hours at $5.00 per hour). Calculate the fixed overhead spending (budget) variance