The Fuji Company had budgeted sales of $107,500 and sales related costs of $26,800 for the sales department as well as costs of $84,300 for the production department. The company's actual results included sales of $109,000, sales related costs of $27,520 and production costs of $85,100. What is the total budget variance for the company? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance