Use the following information to complete variance analysis for Maple Co. \begin{tabular}{ll} Budgeted Units & 40,000 \\ Budgeted Selling Price & $55 \\ Budgeted Direct Labor (3 hours @ \$13/hour & $39 per unit \\ Actual Direct Labor Hours & 120,000 \\ Actual Cost of Direct Labor & $1,530,000 \\ Actual Selling Price & $50 \\ Budgeted Direct Materials (4 lbs @ \$3/lb) & $12 per unit \\ & \\ Actual Direct Materials Used & 189,000 \\ Actual Units & 42,000 units \\ Actual Cost of Direct Materials Used & $491,400 \end{tabular} What is the Budget Variance? Please enter your answer as a positive number. You will not be able to answer whether the variance is favorable or unfavorable. Just including the numeric answer is complete for this