Swifty Merchandise planned to produce $42,200$ fleece jackets in its Metairie, Louisiana, factory. Fixed overhead costs for the factory were budgeted to be $$571,000.$ The company actually spent $$590,500$ on fixed overhead and produced $40,800$ jackets.

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

Fixed overhead spending variance $