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

Direct materials	41.37
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.