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Trois Elles Corporation recently prepared a manufacturing cost budget for an output of 56,000 units, as follows: Direct materials $112,000 Direct labor 56,000 Variable overhead

Trois Elles Corporation recently prepared a manufacturing cost budget for an output of 56,000 units, as follows:
Direct materials $112,000
Direct labor 56,000
Variable overhead 84,000
Fixed overhead 112,000
Actual units produced amounted to 65,000. Actual costs incurred were: direct materials, $114,000; direct labor, $66,000; variable overhead, $112,000; and fixed overhead, $109,000. If Trois Elles evaluated performance by the use of a flexible budget, a performance report would reveal a total variance of (Round intermediate calculations to 2 decimals and the final answer to the nearest dollar amount.):

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