Ecocomfort Corporation manufactured 3000 coolers during October. The following variable overhead data relates to October:

Calculate the variable overhead flexible-budget variance.

Variable overhead spending variance	$ 1280 unfavorable
Variable overhead efficiency variance	$192 unfavorable
Budgeted machine hours allowed for actual output	607 machine hours
Actual cost per machine hour	$26
Budgeted cost per machine hour	$24