Polar Corporation manufactured 1,000 coolers during October. The following variable overhead data relates to October:

Variable overhead spending variance	$1,230 unfavorable
Variable overhead efficiency variance	$175 unfavorable
Budgeted machine hours allowed for actual output	615 machine hours
Actual cost per machine hour	$27
Budgeted cost per machine hour	$25

Calculate the variable overhead flexible-budget variance?

Please explain your answers