The following information is available regarding X Company' utility costs in 2020:

Estimated production	3,500 units
Budgeted fixed costs	$20,000
Budgeted total variable costs	$23,555
Actual production	2,700 units
Actual total costs	$32,104

6. What was the static budget for total utility costs in 2020?

7. What was the flexible budget variance for total utility costs in 2020? [Assume that a positive number means a favorable variance and a negative number means an unfavorable variance.]