Actual Flexible Budget Master Budget Sales $310,804 $307,171 $329,679 Variable Costs $248,376 $207,766 $221.247 Fixed Costs $50,142 $54,000 $54,000 What is the flexible budget variance for fixed costs? If it is an unfavorable variance use a negative sign immediately before your answer. If is is a favorable variance just enter the number without any sign in front of it. Round your answer to the nearest whole dollar. Do not use dollar signs or commas