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At the start of 2021, X Company developed the following budgeted total cost function: $11.86X + $190,200, where X is number of units produced.

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At the start of 2021, X Company developed the following budgeted total cost function: $11.86X + $190,200, where X is number of units produced. Budgeted production for the year was 11,000 units, but actual production for the year was 11,900 units. Actual total costs were $324,773. 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]?

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