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The following is monthly budgeted cost and activity information for two activities in the purchasing department of X Company: Activity Variable Costs Fixed Costs Cost

The following is monthly budgeted cost and activity information for two activities in the purchasing department of X Company:

Activity Variable Costs Fixed Costs Cost Driver
Supplier relations $7,800 $16,300 300 suppliers
Invoicing $11,850 $23,800 790 invoices

In November, actual costs and activity were as follows:

Activity Total Costs Driver Amount
Supplier relations $24,147 287 suppliers
Invoicing $36,339 781 invoices

What was the flexible budget variance for the invoicing activity for November (assume that favorable variances are positive numbers and unfavorable variances are negative numbers)?

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