R&N Sports Has Budgeted $57,000 for Fixed Overhead for the Period.This

Short Answer

R&N Sports has budgeted $57,000 for fixed overhead for the period.This budget was based on the following items: depreciation of $24,000, rent of $4,000, production supervisor salaries of $27,000, and other fixed costs of $2,000.Actual overhead incurred is $52,000.Production was budgeted at 8,000 units while actual production is 8,100.
Required:
Calculate the fixed overhead spending variance.