Not sure of the amount, but it is unfavorable.

Baxter Corporation's master budget calls for the production of 5, 300 units per month and $171, 720 indirect labor costs for the year. Baxter considers indirect labor as a component of variable overhead cost. During April, the company produced 4, 530 units and incurred indirect labor costs of $12, 800. What amount would be reported in April as a flexible-budget variance for indirect labor? (Leave no cell blank; if there is no effect enter "0" and select "None" from dropdown.)