Question 27 2 pts 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 40 000 units 48 000 units sales revenue $ 500 000 $ 576 000 variable cost $ (330 000) $ (384 000) contribution $ 170 000 $ 192 000 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.]