Direct Materials: $(6$ lbs @ $$5$ per lb$.)=$ $$30$

Direct Labor: $(1\mathrm{.}5$ hours at @$10$ per hour$)=$ $$15$

Variable overhead: $(1\mathrm{.}5$ hours @ $$4$ per hour$)=$ $$6$

Fixed overhead: $(1\mathrm{.}5$ hours @ $$2$ per hour assuming $17,000$ hours$)=$ $$3$

During the year, Test Company recorded the following actual results:

Units produced$=12,000$

Direct materials: $(71,750$ lbs$.$ purchased and used$)=$ $$365,925$

Direct labor: $(17,900$ hours$)=182,580$

Variable overhead $=69,000$

Fixed overhead$=33,000$

Determine the fixed overhead spending variance.