At the end of November, the HIM department has a YTD payroll budget of $350,000. The actual YTD amount is $375,000 because a new assistant director was hired earlier in the year than budgeted and at a higher salary. In addition, the facility's discharge rate increased transcription outsourcing expenses to be $3,000 higher YTD than the budgeted amount of $150,000. The reporting threshold for variances is 4%. The fiscal year-end is December. 

What is the best description of the transcription expense variance?

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