Thomas 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 3,000 curriculum kits. At the end of the year. Thomas had sold 3,100 curriculum kits at an average price of $13 per kit. During the year, he incurred fixed overhead totaling $83,400. Calculate the fixed overhead spending variance. (If variance is zero, select "Not Applicable" and enter Ofor the amounts.) Fixed overhead spending variance