$\backslash$table$[[,$Shatie Budget,Actual Reswl?$],[$Whrils$,7\mathrm{.}000,48\mathrm{.}000],[$Salk: $1,52\mathrm{.}640\mathrm{.}000,50\mathrm{.}760\mathrm{.}000],[$Varuible Maulfacturugg Coss,$5884,000,$$$936,000],[\backslash$table$[[$Vartable Seling d$],[$Admumstranve$]],$sen$600,$ST$2\mathrm{.}0($ii$)],[$Fixed Mantficturme Costs,$$700,000,5750,000],[\backslash$table$[[$Eixed Selling and$],[$Adninistrative$]],$$$800\mathrm{.}000,8800\mathrm{.}600]]$

then compare to the tetilalWhat is the amount of the Flexible Budget Variance for Variable Manufacturing Costs? $($Hint $-$ calculate unit cost for the static budget and then apply to the actual units $-$ that is the "should be$"$ then compare to the actual$)$