Swifty Merchandise planned to produce 47,000 fleece jackets in its Metairie, Louisiana, factory. Fixed overhead costs for the factory were budgeted to be $532,000. The company actually spent $551,100 on fixed overhead and produced 44,100 jackets. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance $