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

Static$$ budget:

Sales$$ volume: $2,000$ units; Sales$$ price: $$50\mathrm{.}00$ per unit

Variable$$ costs: $$14\mathrm{.}00$ per$$ unit; Fixed$$ costs: $$25,400$ per month

Operating$$ income: $$46,600$

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

Actual$$ results:

Sales$$ volume: $1,800$ units; Sales$$ price: $$59\mathrm{.}00$ per unit

Variable$$ costs: $$17\mathrm{.}00$ per$$ unit; Fixed$$ costs: $$33,000$ per month

Operating$$ income: $$42,600$

Calculate the flexible budget variance for variable costs