Sheldon Company manufactures only one product and uses a standard cost system. During the past month, manufacturing operations for the company had the following variances: direct labor rate variance = $52,500 favorable; direct labor efficiency variance = $84,000 unfavorable. Sheldon allows 4 standard direct labor hours per unit produced, and its standard direct labor hourly pay rate is $40. During the month, the company used 25% more direct labor hours than the standard allowed for the output achieved.

What was the direct labor flexible-budget (FB) variance for the month?