Institute Technologies is choosing new cost drivers for its accounting system. One driver is labor 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

Labor hours $208,000208,000$

Machine hours $368,000458,000$

Number of setups $3,6003,900$

Unit variable cost pool $ $1,656,000$ $ $2,061,000$

Batch$-$level cost pool $ $936,000$ $ $1,014,000$

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?