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X Company's 2018 budgeted cost function for variable overhead was C=$9.40X, where X is the number of units produced, and its budgeted cost function for

X Company's 2018 budgeted cost function for variable overhead was C=$9.40X, where X is the number of units produced, and its budgeted cost function for fixed overhead was C=$237,200. The following information is also available for 2018:

Master Actual
Budget Results
Production 10,700 units 11,500 units
Total variable costs $100,580 $87,158
Total fixed costs $237,200 $235,918

What was the total overhead flexible budget variance for 2018 [a positive number means a favorable variance and a negative number means an unfavorable variance]?

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