Flo's Pantry manufactures pumpkin scones. For January, it budgeted to purchase and use 14 750 kg of pumpkin at $0.92 a kilogram. January was a particularly wet month, which affected the price and quality of the pumpkins. Actual purchases and usage for January were 16 000 kg at $0.85 a kilogram. Flo budgeted for 59 000 pumpkin scones. Actual output was 59 200 pumpkin scones. The flexible-budget variance is: 20U 16F 20F 16U