Armati, Inc., is looking for feedback on company performance. The company compares the budget for the year with the actual costs. Data have been collected below:

Armati, Inc., had the following budgeted data:

Unit sales for 2011

26,000

Unit production for 2011

26,000

Budgeted fixed costs for 2011:

$2,900

Budgeted variable costs per unit:

Direct materials

$0.15

Direct labor

$0.29

The following actually occurred:

Actual unit sales for 2011

24,000

Actual unit production for 2011

28,000

Actual fixed costs for 2011:

$2,950

Actual variable costs:

$10,650

The flexible budget variance for total cost for 2011 is