The actual and budgeted costs for Synergy Inc.'s actual level of activity are as follows:
Actual Costs Budgeted Costs
Units produced 1,500 1,500
Direct materials cost $5,630 $5,560
Direct labor cost 1,600 1,540
VOH:
Maintenance 735 640
Power 270 200
FOH:
Grounds keeping 1,450 1,400
Depreciation 500 500

Calculate the flexible budget variance.

a.$295U

b.$70F

c.$50F

d.$345U