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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 $9,250 $16,400 370 suppliers
Invoicing $8,470 $23,100 770 invoices

In November, actual costs and activity were as follows:

Activity Total Costs Driver Amount
Supplier relations $26,236 409 suppliers
Invoicing $30,050 721 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)?

A: $-22,119 B: $-21,580 C: $-6,950 D: $0 E: $981 F: $1,520

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