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At Clarkson Corp., the assembly department's April static overhead budget shows total overhead costs of $ 8 0 , 0 0 0 . $ 2

At Clarkson Corp., the assembly department's April static overhead budget shows total overhead costs of $80,000. $21,000 of those costs are variable, and the rest are fixed. Direct labor hours is the activity base, and the static budget is based on 1,000 hours.
Actual total overhead costs in April were $75,400, of which $19,600 were variable. Actual labor hours were 978.
On a flexible budget report, what is April's budget difference for total overhead cost? Enter a favorable difference as a positive number or an unfavorable difference as a negative number.
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