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Comfort Company manufactures cardiac pillows. The 20X5 operating budget is based on the production of 1,000 pillows. At that volume, budgeted variable expenses total $65,000.

Comfort Company manufactures cardiac pillows. The 20X5 operating budget is based on the production of 1,000 pillows. At that volume, budgeted variable expenses total $65,000. After reviewing at the end of the period, actual production totaled 1,200 pillows and total variable expenses were $69,000. Compute the variable expense cost variance. Is the variance favorable or unfavorable?

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