Rosie's Roses is looking at her FIXED manufacturing variances. Her static budget was built with 750,000 units at 5 hours per unit and $4 per hour application rate. Actual units produced were 740,000 units. Actual fixed manufacturing overhead incurred was $14,750,000.

Flexible budget variance $________________

Is the flexible budget variance favorable, unfavorable or N/A?_____________

Please SHOW WOKRK