Johnson Manufacturing Companys cost accounting department reported the following costs for the period, at an actual production level of 200 units:

Direct Materials:	$5,000
Direct Labor:	$9,000
Variable Overhead:	$4,000

Standard rates are as follows, for a budgeted production level of 250 units:

Direct Materials:	$28/unit
Direct Labor:	$19/unit
Variable Overhead:	$35/unit

What is the total flexible budget variance? Is it favorable or unfavorable? Show your solutions.