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The following information is available regarding X Company' utility cost in 2019: Estimated production 3,500 units Budgeted fixed costs $12,000 Budgeted total variable costs $24,045

The following information is available regarding X Company' utility cost in 2019:
Estimated production 3,500 units
Budgeted fixed costs $12,000
Budgeted total variable costs $24,045
Actual production 2,700 units
Actual total costs $23,844
What was the flexible budget variance for total utility costs in 2019? [Assume that a positive number means a favorable variance and a negative number means an unfavorable variance.]

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