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Atlas Company builds swimming pools. Atlas budgets that they will sell 14 pools during the month of April at a price of $20947 per pool.

Atlas Company builds swimming pools. Atlas budgets that they will sell 14 pools during the month of April at a price of $20947 per pool. Actual pools sold by Atlas during April were 12 pools at a price of $21670 per pool. What is the Master Budget Variance for April? If the variance is unfavorable, use a negative sign right before the number with no space in between.

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