Acme Manufacturing uses flexible budgeting. Fixed Production Costs 30000 Variable Production Costs 120000 Expected Output in Units 100000 Actual Output in Units 95625 Actual Production Costs 141260 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