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For 2019, X Company estimated production of 3,000 units of finished product and direct material cost of $19,560. Actual production in 2019 was 2,900 units

For 2019, X Company estimated production of 3,000 units of finished product and direct material cost of $19,560. Actual production in 2019 was 2,900 units of finished product, and actual direct material cost was $17,110.

What was the direct material flexible budget variance for 2019 (a positive number means a favorable variance; a negative number means an unfavorable variance)?

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