The following information is available for Bramble's Hot Dogs: Calculate the variable overhead spending and efficiency variances. (Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) James 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 28,500 curriculum kits. At the end of the year, James had sold 29,450 curriculum kits at an average price of $122 per kit. During the year, he incurred fixed overhead totaling $792,300. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance $