Sheffield Co. uses a standard job cost system with a normal capacity of 25,500 direct labour hours. Sheffield Co. produces 12,400 units, which cost $185,600 for direct labour (23,200 hours), $28,024 for variable overhead, and $137,640 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 $10.20 ( 2 hours at $5.10 per hour). Calculate the fixed overhead spending (budget) variance