Trois Elles Corporation recently prepared a manufacturing cost budget for an output of 61,000 units, as follows:

Direct materials	$122,000
Direct labor	61,000
Variable overhead	91,500
Fixed overhead	122,000

Actual units produced amounted to 71,000. Actual costs incurred were: direct materials, $124,000; direct labor, $71,000; variable overhead, $122,000; and fixed overhead, $119,000. If Trois Elles evaluated performance by the use of a flexible budget, a performance report would reveal a total variance of