Moeller Electric manufactures light fixtures. The following information pertains to the company's manufacturing overhead Budgeted output units 30,000 fixtures Budgeted machine-hours 10,000 hours Budgeted variable manufacturing overhead costs for 30,000 fixtures $80,625 Actual output units produced 44,000 fixtures Actual machine-hours used 10,000 hours Actual variable manufacturing overhead costs $121,000 What is the variable manufacturing overhead flexible-budget variance