Acme Manufacturing uses flexible budgeting.

Fixed Production Costs 30,000

Variable Production Costs 120,000

Expected Output in Units 100,000

Actual Output in Units 94,002

Actual Production Costs 141,990

What is the Production Cost budget variance? (for this formula generated problementer 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)