I need help with fixed overhead spending variance calculation

6.23 (LO 7) Fixed overhead spending variance calculation 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 450,000 expenses Contribution margin 1,800,000 Fixed manufacturing overhead 650,000 Fixed selling and administrative 482,000 expenses Operating income $ 668,000 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 totaling $627,540. Required Calculate the fixed overhead spending variance