Insight Company's standard factory overhead application rate is $$3\mathrm{.}58$ per direct labor hour $($DLH$),$ calculated at $90\%$ capacity $=1,000$ standard DLHs$.$ In December, the company operated at $80\%$ of capacity, or $889$ standard DLHs$.$ Budgeted factory overhead at $80\%$ of capacity is $$3,240,$ of which $$1,410$ is fixed overhead. For December, the actual factory overhead cost incurred was $$3,980$ for $860$ actual DLHs$,$ of which $$1,370$ was for fixed factory overhead.

If Insight Company uses a two$-$way breakdown $($decomposition$)$ of the total overhead variance, what is the total factory overhead flexible budget variance for December? $($Do not round intermediate calculations.$)$