Scott 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 30,000 curriculum kits.

Sales revenue	$3,750,000
Variable 1161 of goods sold	1,500,000
Variable selling and administrative expensm	450600
Contribution margin	1,800,000
Fixed manufacturing overhead	650,000
Fixed selling and administrative expenses	482,000
Operating income	$ 568,000

At the end of the year, scott had sold 31,000 curriculum kits at an average price of $150 per kit. During the year he incurred fixed overhead spending totaling $627,540.

Required:

Calculate  the fixed overhead spending variance.