Alaska Co. expressed the total expenses (Y) component of its master budget for February with the cost formula Y = $100,000 + $40*X, where X represents the expected number of units of its only product to be produced and sold. The budgeted average selling price per unit was $65 for budgeted sales volume 5,000 units. Reported actual results for February were as follows:

Sales: 5,400 units

Sales revenue: $324,000

Variable costs: (194,000)

Contribution margin: 129,600

Fixed expenses: (102,000)

Operating income: $ 27,600

What was the flexible budget variance for operating income for February?