A manufacturing company has prepared a flexible budget for the year 2023. The company expects to produce and sell 10,000 units of product A at a selling price of $50 per unit. The flexible budget for the year is as follows:

Variable Costs:

Direct Materials: $10 per unit

Direct Labor: $15 per unit

Variable Manufacturing Overhead: $5 per unit

Fixed Costs:

Manufacturing Overhead: $30,000 per year

Selling and Administrative Expenses: $20,000 per year

However, due to unforeseen circumstances, the company only produced and sold 8,000 units of product A during the year. The actual costs incurred during the year were as follows:

Variable Costs:

Direct Materials: $85,000

Direct Labor: $132,000

Variable Manufacturing Overhead: $40,000

Fixed Costs:

Manufacturing Overhead: $32,000

Selling and Administrative Expenses: $22,000

What is the flexible budget variance for variable costs? What is the total budget variance for fixed and variable costs?