Acme Manufacturing uses flexible budgeting.

Fixed Production Costs 30000

Variable Production Costs 120000

Expected Output in Units 100000

Actual Output in Units 91780

Actual Production Costs 142435

What is the Production Cost budget variance? (for this formula generated problem enter a favorable variance as a positive number (e.g. 400) and a negative variance as a negative number (e.g. -400). Round to whole amounts, no decimals) This problem is a variant of the question in the Self-test on page 183 Chapter 23