ZZ Company reports the following information for the last year of operations: 
What is the fixed overhead spending variance?
Definitions:
Plant Hormone
Biological agents created within plants that play pivotal roles in managing their growth, evolution, and other life processes.
Lateral Buds
Buds located at the sides of a stem that can develop into a new branch, leaf, or flower.
Plant Hormone
Chemical substances produced by plants that regulate growth, development, and responses to environmental stimuli.
Water Stress
Water stress refers to the condition where the demand for water exceeds the available amount during a certain period or when poor quality restricts its use, impacting ecosystems, agriculture, and human populations.
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