The following information is for X Company:
Budgeted proudction |
10,200 units |
Actual production |
11,300 units |
Budgeted costs: |
|
Total fixed |
$208,300 |
Per-unit variable |
$9.01 |
Actual costs: |
|
Total fixed |
$204,780 |
Total variable |
$136,668 |
What was the flexible budget variance (a positive number means a favorable variance and a negative number means an unfavorable variance)?