Feagin Company planned to produce 22,000 units of product during the current month. In order to produce this level of output, the standard costing system predicts the use of 88,000 feet of material at a standard rate of \($3.00\) per foot. The standard costing system would anticipate 33,000 direct labor hours at a standard rate is \($7.00\) per hour. Finally, the standard (predetermined) variable overhead rate is \($2.00\) per direct labor hour based on the standard number of direct labor hours for this production level. Assume Feagin achieved the projected output of 22,000 units by incurring the following actual costs for the month:

Determine Feagin Company’s total flexible budget variance for the month.

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Direct materials. $261,000 Direct labor... 262,500 Variable overhead 63,000