Splish Co. uses a standard job cost system with a normal capacity of 26,500 direct labour hours. Splish Co. produces 12,700 units, which cost $195,200 for direct labour (24,400 hours), $29,083 for variable overhead, and $144,145 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. Fixed overhead spending variance $