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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 $7,360 $16,400 320 suppliers
Invoicing $10,530 $24,700 810 invoices

In November, actual costs and activity were as follows:

Activity Total Costs Driver Amount
Supplier relations $24,824 373 suppliers
Invoicing $35,206 746 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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