Question: The following information is for X Company:
| Budgeted production |
10,300 units |
| Budgeted costs: |
|
| Total fixed |
$196,700 |
| Per-unit variable |
$9.89 |
|
|
| Actual production |
11,300 units |
| Actual costs: |
|
| Total fixed |
$192,734 |
| Total variable |
$139,798 |
What was the flexible budget variance (a positive number means a favorable variance and a negative number means an unfavorable variance)?