Garcia and Buffet, a local CPA firm, has budgeted $100,000 in fixed expenses per month for the tax department. It has also budgeted variable costs of $5 per tax return prepared for supplies, $35 per return for labor, and $10 per return for computer time. The firm expects revenue from tax return preparation to be $300,000, based on 2,000 tax returns at $150 each. During the current month, 1,850 tax returns were actually prepared, at an average fee of $147 each. Actual variable costs were $9,100 for supplies, $65,000 for labor, and $18,000 for computer time. Actual fixed costs were $100,000.

Required:

Compute the flexible budget variance for Garcia and Buffet. $