Blue Company makes plastic widgets. Each widget requires one (1) pound of extruded plastic costing $18 per pound and one-quarter hour of direct labor costing $20 per hour. Blue assigns overhead at the rate of $40 per hour. If the actual cost to manufacture one widget is $40, compute the cost variance and indicate whether it's favorable or unfavorable [Record your answer as 10F or 150. Do not use a dollar sign.]