Company J manufactures calculators and budgets to make 21,000 units per month; variable costs for these units are budgeted as follows: labour... $42,000 & material $10,500. For the month of June, the actual results were 22,500 units made at a total labour cost of $47.250 and a total material cost of $9.000. For the month of June, calculate the flexible budget variance for total variable costs. $3.750 F $5,250 U $3,750 U $0