SunlandMerchandise planned to produce44,700fleece jackets in its Metairie, Louisiana, factory. Fixed overhead costs for the factory were budgeted to be $570,000. The company actually spent $587,900on fixed overhead and produced42,000jackets.

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

Fixed overhead spending variance $

Select an option: Unfavorable Not Applicable Favorable