Point, Inc. produces mens shirts. The following budgeted and actual amounts are for 2019:

Cost Budget at 2,500 units Actual Amounts at 2,800 units

Direct materials $65,000 $75,000

Direct labor 70,000 78,000

Fixed overhead 35,000 34,500

Instructions

Prepare a consolidated actual vs. budget variance report for Point Inc. for the year and answer the following question.

What is the total budget variance? Indicate only the number

PLEASE INDICATE THE CORRECT ANSWER, INDICATE ONLY THE NUMBER