At the start of 2021, X Company developed the following budgeted total cost function: $9.60X+$197,500, where X is number of units produced. Budgeted production for the year was 10,500 units, but actual production for the year was 9,400 units. Actual total costs were $317,480. What was the 2021 flexible budget variance for total costs (a positive number means a favorable variance and a negative number means an unfavorable variance]?