Montgomery Company has developed the following flexible budget formulas for its four overhead items:

		Variable rate per
Overhead item	Fixed Cost	direct labor hour
Maintenance	$10,000	$3.00
Power	$1,500	$0.30
Indirect labor cost		$12.00
Equipment lease	$7,000
Total	$18,500	$15.30

Montgomery normally produces 15,000 units (each unit requires 0.30 direct labor hours); however this year 19,000 units were produced with the following actual costs:

Overhead item	Actual costs
Maintenance	$14,000
Power	$2,200
Indirect labor cost	$70,000
Equipment lease	$7,000
Total costs	$93,200

Refer to Figure 11-3. Calculate the variance for maintenance using an after-the-fact flexible budget.