Calculate total cost variance:

Planning Budget Actual Results Revenue $73,000 $75,000 Variable costs $23,000 $20,000 Contribution margin $50,000 $55,000 Fixed costs $15,000 $10,000 Profit before taxes $35,000 $45,000 $5,000 Favorable $2,000 Favorable $3,000 Favorable $3,000 Unfavorable $5,000 Unfavorable $2,000 Unfavorable