At the beginning of the accounting period, Nutrition Incorporated estimated that total fixed overhead cost would be $76,650 and that sales volume would be 15,000 units. At the end of the accounting period actual fixed overhead was $85,050 and actual sales volume was 13,500 units. Nutrition uses a predetermined overhead rate and a cost plus pricing model to establish its sales price. Based on this information what will be the fixed overhead spending variance ?

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