At the start of 2020, X Company developed the following budgeted total cost function: $8.54X + $192,400, where X is number of units produced. Budgeted production for the year was 10,100 units. It turned out that 10,900 units were produced in 2020, total variable costs were actually $100,171, and fixed costs were $171,964.

3. What was the 2020 flexible budget variance for total variable costs [a positive number means a favorable variance and a negative number means an unfavorable variance]