Steven Sykes publishes a pilot training course curriculum kit that he sells to flight schools across the country. He prepared the

following static budget for the year based on expected sales of $24,600$ curriculum kits.Steven Sykes publishes a pilot training course curriculum kit that he sells to flight schools across the country. He prepared the

following static budget for the year based on expected sales of $24,600$ curriculum kits.

At the end of the year, Steven had sold $25,420$ curriculum kits at an average price of $$105$ per kit. During the year, he incurred fixed

overhead totaling $$683,880.$

Calculate the fixed overhead spending variance. $($If variance is zero, select "Not Applicable" and enter $0$ for the amounts.$)$