The Baldwin Company, in its master budget for 2022, predicted total sales of $160,000, variable costs of $48,000, and fixed costs of $52,000 ($24,000 manufacturing and $28,000 nonmanufacturing). Actual sales revenue for 2022 turned out to be $180,000. Actual costs were as follows: variable, $54,000, and fixed, $50,000. 

(1) What was the total master budget variance for 2022? (Round your answer to the nearest whole dollar.) 

(2) Was this total variance favorable or unfavorable?