Zero Company's standard factory overhead application rate is $3.73 per direct labor hour (DLH), calculated at 90% capacity 700 standard DLHs. In December, the company operated at 80% of capacity, or 622 standard DLHs Budgeted factory overhead at B0% of capacity is $3,060, of which $1,380 is fixed overhead. For December, the actual factory overhead cost incurred was $3,810 for 870 actual DLHs, of which $1,330 was for fixed factory overhead. If Zero Company uses a two-way breakdown (decomposition) of the total overhead variance, what is the total factory overhead flexible budget variance for December (to the nearest whole dollar)? (Do not round intermediate calculations.)