Waterway Foods Company manufactures single$-$serve mustard packets used in fast$-$food restaurants. Al Waterway, the

company's CFO, prepared the following standard cost card for a box of mustard packets $(74$ packets in a box$),$ based on

expected production of $37,000$ boxes.

During the year, Waterway Foods actually produced $37,796$ boxes and incurred $$51,800$ in fixed manufacturing

overhead.

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