The static? budget, at the beginning of the? month, for Vintage Wine Company? follows:

Static? budget:

Sales? volume:

2,000

?units; Sales? price:

$50

per unitVariable? costs:

$13

per? unit; Fixed? costs:

$25,000

per month

Operating? income:$49,000

Actual? results, at the end of the? month, follows:

Actual? results:

Sales? volume:

1,900

?units; Sales? price:

$58.50

per unitVariable? costs:

$16.00

per? unit; Fixed? costs:

$34,800

per month

Operating? income: $45,950

Calculate the flexible budget variance for variable costs.