Pluto Pty Ltd assembles and sells hand-held calculators.

Results for Pluto for the year ended 30 December 2022 are provided below:

Pluto Pty Ltd Year ended 31 December 2022
	Budget	Actual
sales volume	30 000 units	36 000 units
sales revenue variable cost	$ 375 000 $ (247 500)	$ 432 000 $ (288 000)
contribution	$ 127 500	$ 144 000

The contribution flexed variance reflects the marginal operating profit caused by the contribution per unit being different to what was planned. What is the operating profit flexed variance for Pluto for the year ended 30 December 2022?

[Enter a positive number to indicate a favourable variance or a negative number to indicate an unfavourable variance.]