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Kid Adventures Company projected current year sales of 3,600 swing sets at a unit sale price of $225.00. Actual current year sales were 3,300 units at $215.00 per unit. Variable costs were budgeted at $166.00 per unit and actually cost $175.00 per unit. Budgeted fixed costs totaled $122,000, while actual fixed costs amounted to $118,000. What is the Kid Adventures Company's flexible budget variance for variable expenses?Wilbeth Corporation budgeted to manufacture 2,000 soccer balls in March. Actual output for March was 1.900 balls with total direct materials cost of $2,200 and total direct labour coat of $4,225. The direct labour standard is 10 minutes per ball at a direct labour rate of $11 per hour. The direct material standard is 0.5 kilogram of direct materials per ball at a coat of $12 per kilogram. Actual direct labour hours were 325. A variance analysis for March would show a direct labour rate variance of