Davidson Corporation manufactured

57 comma 60057,600

units during September. The following fixed overhead data relates to September:

	Actual	Static Budget
Production	57 comma 60057,600 units	57 comma 00057,000 units
Machineminushours	1 comma 0151,015 hours	1 comma 1401,140 hours
Fixed overhead costs for September	$ 52 comma 040$52,040	$ 52 comma 440$52,440

What is the

flexibleminusbudget

amount?