Comfort Corporation manufactured 3,000 chairs during June. The following variable overhead data relates to June: Budgeted variable overhead cost per unit Actual variable manufacturing overhead cost Flexible-budget amount for variable manufacturing overhead Variable manufacturing overhead efficiency variance $12.00 $49.900 $47.800 $720 unfavorable What is the variable overhead flexible-budget variance? Example of Answer: 40000 4000F (No comma, space, decimal point, or $ sign)