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Rammazzotti, Inc., is looking for feedback on company performance. The company compares the budget for the year with the actual costs. Data have been collected

Rammazzotti, Inc., is looking for feedback on company performance. The company compares the budget for the year with the actual costs. Data have been collected below: Rammazzotti Inc., had the following budgeted data:

Unit sales for 2018

26,000

Unit production for 2018

26,000

Budgeted fixed overhead for 2018:

Supervision

$ 800

Depreciation

2,000

Rent

100

Budgeted variable costs per unit:

Direct materials

$0.15

Direct labor

0.20

Supplies

0.02

Indirect labor

0.05

Power

0.02

The following actually occurred:

Actual unit sales for 2018

24,000

Actual unit production for 2018

28,000

Actual fixed overhead for 2018:

Supervision

$ 850

Depreciation

2,000

Rent

100

Actual variable costs:

Direct materials

$3,500

Direct labor

4,900

Supplies

530

Indirect labor

1,250

Power

470

The flexible budget variance for supervision for 2018 is

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