P operates a standard marginal costing system. The following budgeted and standard cost information is available:

P operates a standard marginal costing system. The following budgeted and standard cost information is available:

Budgeted production and sales 10,000 units

Variable production overheads - 5 hours x $4 $20 per unit

Actual results for the period were as follows:

Production and sales 11,500 units

Variable production overheads - 52,000 hours $195,000

The variable production overhead expenditure variance is