The following information is for direct material cost for X Company for 2016:

Budgeted pounds per unit of product		3.3
Budgeted cost per pound		$13.80
Budgeted production		5,760 units
Actual pounds per unit of product		2.8
Actual cost per pound		$14.20
Actual production		6,600 units

2. What was the direct material flexible budget variance for 2016 (a positive number means a favorable variance; a negative number means an unfavorable variance)?