Sunland Foods Company manufactures single-serve mustard packets used in fast-food restaurants. Al Sunland, the companys CFO, prepared the following standard cost card for a box of mustard packets (64 packets in a box), based on expected production of 32,000 boxes.

Direct materials		$0.88
Direct labor		0.32
Variable overhead		0.22
Fixed overhead		1.52
Total standard cost per box		$2.94

During the year, Sunland Foods actually produced 32,688 boxes and incurred $44,800 in fixed manufacturing overhead. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Fixed overhead spending variance