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 cost of goods sold .........1,500,000

Variable selling and administrative expenses ...450,000

Contribution margin ............1,800,000

Fixed manufacturing overhead ........840,000

Fixed selling and administrative expenses .....370,000

Operating income .............$ 590,000

At the end of the year, Scott had sold 31,000 curriculum kits at an average price of $128 per kit. During the year, he incurred fixed overhead totaling $834,000.

Required

Calculate the fixed overhead spending variance.