Institute Technologies is choosing new cost drivers for its accounting system. One driver is labour hours; the other is a combination of machine hours for unit variable costs and number of setups for a pool of batch-level costs. Data for the past year follow.

	Budget	Actual
Labour hours	218,000	218,000
Machine hours	378,000	468,000
Number of setups	3,000	3,300
Unit variable cost pool	$ 1,701,000	$ 2,106,000
Batch-level cost pool	$ 900,000	$ 990,000

Assume that both cost pools for Institute are combined into a single pool, and labor hours are the driver. What are the total flexible budget for the actual level of labor hours and the total variance for the combined pool?