A company is budgeting to produce 400 units of product X in the next month. One unit of product X requires 10 kg of material, which is purchased at a budgeted price of 0.50 per kg. Actually the company produced only 375 units of product X. Material was bought for 0.60 per kg and 9.8 kg was used to make one unit of product X.

What is the variance between the flexed budgeted material cost and actual cost of material in the month (to the nearest 1)?