Pena Company established a predetermined variable overhead cost rate at $9. 60 per direct labor hour. the actual variable overhead cost rate was $8. 40 per hour. the planned level of labor activity was 74, 600 hours of labor. the company actually used 78. 800 hours of labor. Determine the total flexible budget variable overhead cost variance and indicate the effect of the variance by selecting "Favorable". "Unfavorable", or "None" (No effect) (i. e. . zero variance). (Input the amount as positive value. Leave no cell blank - be certain to enter "0" wherever required. Omit the "$" sign in your response. ) Total flexible budget variable overhead cost variance