Question $6$

At Clarkson Corp., the assembly department's April static overhead budget shows total

overhead costs of $$82,000.$ $$20,000$ of those costs are variable, and the rest are fixed. Direct

labor hours is the activity base, and the static budget is based on $1,000$ hours.

Actual total overhead costs in April were $$83,600,$ of which $$20,400$ were variable. Actual

labor hours were $965.$

On a flexible budget report, what is April's budget difference for total overhead cost? Enter a

favorable difference as a positive number or an unfavorable difference as a negative number.