Miller Mustard Company manufactures single-serve mustard packets used in fast-food restaurants. Stuart Miller, 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 ..........1.35

Total standard cost per box.... $3.56

During the year, Miller Mustard actually produced 51,075 boxes and incurred $70,000 in fixed manufacturing overhead.

Required

Calculate the fixed overhead spending variance.