Based on the budget report information for Tillmans Toys shown below, what was the total amount of favorable difference for Tillman?

I know the answer is $1,340. But I want the explanation. Please show the work.

\begin{tabular}{|c|r|r|} \hline & Budget & \multicolumn{1}{|c|}{ Actual } \\ \hline Variable costs & & \\ \hline Direct materials ($4) & $20,000 & $20,850 \\ \hline Direct labor ($13) & $70,000 & $68,660 \\ \hline Overhead ($21) & $110,000 & $112,300 \\ \hline Total variable costs & $200,000 & $201,810 \\ \hline & & \\ \hline Fixed costs & & \\ \hline Depreciation & $12,000 & $12,000 \\ \hline Supervision & $7,000 & $7,000 \\ \hline Total fixed costs & $19,000 & $19,000 \\ \hline Total costs & $219,000 & $220,810 \\ \hline \end{tabular}