Sheridan Co. uses a standard job cost system with a normal capacity of 24,500 direct labour hours. Sheridan Co. produces 12,000 units, which cost $157,500 for direct labour (22,500 hours), $27,000 for variable overhead, and $129,600 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. Fixed overhead spending variance