The following information was compiled by Wildhorse Company:

Expected volume of production		110,000	units
Actual level of production		105,000	units
Budgeted fixed overhead		$220,000
Actual fixed overhead		$228,150
Variable overhead rate per direct-labour hour		$8
Actual variable overhead		$406,000
Standard direct-labour hours allowed per unit produced		0.5	hour
Standard direct-labour rate per hour		$8.05
Actual direct-labour hours of input		52,400	hours
Actual direct-labour rate per hour		$8.10

Variable factory overhead flexible-budget variance.

Variable factory overhead flexible-budget variance

$_______ (Favourable/Unfavourable/Neither)