Eastern Seams is a local casual clothing shop that makes a variety of t-shirt styles. Below is some actual vs. budget information for Eastern's t-shirts for the month of May. Assume no beginning/ending inventories for simplicity. The cost-allocation base for both variable and fixed overhead is direct labor-hours.

Data for the Month of May
		Static
	Actual	Budget
# T-shirts made and sold	5,200	5,350
Selling price per t-shirt	$18	$17
Yards of fabric per t-shirt	1.1	1
Cost per yard of fabric	$2.81	$2.66
Time in hours to sew one t-shirt	0.25	0.2
Cost of direct labor (per hour)	$14	$15
Variable overhead costs	$3,600	$3,000
(utilities, sewing machine maintenance, etc.)
Fixed overhead costs	$4,700	$4,800
(store rent, insurance, etc.)

What is the flexible budget variance for direct materials?