Devaney Foods Company manufactures single-serve mustard packets used in fast-food restaurants. Al Devaney, the company's CFO, prepared the following standard cost card for a box of mustard packets (100 packets in a box), based on expected production of 50,000 boxes.

Direct materials ...................................$1.37

Direct labor ........................................0.50

Variable overhead .................................0.34

Fixed overhead .....................................1.75

Total standard cost per box .....................$3.96

During the year, Devaney Foods actually produced 51,075 boxes and incurred $85,000 in fixed manufacturing overhead.

Required

Calculate the fixed overhead spending variance.