Sheffield Merchandise planned to produce 49,300 fleece jackets in its Metairie, Louisiana, factory. Fixed overhead costs for the factory were budgeted to be $591,000. The company actually spent $603,600 on fixed overhead and produced 46,800 jackets. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Fixed overhead spending variance

$enter the fixed overhead spending variance in dollars

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