ABC Co. anticipates selling 40,000 units of a major product and paying sales commissions of $5 per unit. Actual sales and sales commissions totaled 42,500 units and $208,500, respectively. If the company used a static budget for performance evaluations, ABC would report a cost variance of:

ABC Co, anticipates selling 40,000 units of a major product and paying sales commissions of $5 per unit. Actual sales and sales commissions totaled 42,500 units and $208,500, respectively. If the company used a static budget for performance evaluations, ABC would report a cost variance of