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 unit

Variable costs:$13per unit; Fixed costs:$25,500 per month

Operating income: $48,500

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

Actual results:

Sales volume:1,800 units; Sales price:$59.00 per unit

Variable costs:$16.00 per unit; Fixed costs:$34,400 per month

Operating income: $43,000

Calculate the flexible budget variance for variable costs.