Hercules Sports Equipment Company projected sales of 82 comma 000

82,000 units at a unit sales price of $ 13

$13 for the year. Actual sales for the year were 76 comma 000

76,000 units at $ 14

$14 per unit. Variable costs were budgeted at $ 2

$2 perunit, and the actual amount was $ 5

$5 per unit. Budgeted fixed costs totaled $ 389 comma 000

$389,000, while actual fixed costs amounted to $ 415 comma 000

$415,000. What is the flexible budget variance for variablecosts?