Walterboro, Inc., has done a cost analysis for its production of decals. The following activities and cost drivers have been developed:

ActivityCost FormulaMaintenance$11,000 + $0.11 per machine hourMachining$25,000 + $0.50 per machine hourSetups$50 per batchPurchasing$200 + $45 per purchase order

Following are the actual costs of producing 85,000 decals: 5,000 machine hours; 10 batches; 20 purchase orders

Maintenance$11,500Machining28,300Setups550Purchasing1,000

What is the budget variance for machining in an activity-based performance report?