Owensville Pool Service is preparing a Flexible Budget Performance report for the month of July. Data for the planning budget and the actual results are provided below.

Planning budget cost formulas

Estimated units of production $15,000$

Sales $$16$Q

Wages and salaries $$36,000$

Employee benefits $$12,000$

Supplies $$4$Q

Rent expense $$5,000$

Utilities $$900$ plus $$0\mathrm{.}25$Q

Misc. expenses $$8,500$ plus $$1\mathrm{.}50$Q

Actual results

Actual units of production $12,400$

Sales $$192,200$

Wages and salaries $$36,000$

Employee benefits $$12,400$

Supplies $$54,560$

Rent expense $$5,000$

Utilities $$3,380$

Misc. expenses $$26,800$

Calculate the revenue$/$spending variance for Sales.