11 Helmet Company has the following factory overhead costs for the most recent period: $70,000 Standard overhead cost applied to this period's production Flexible budget for overhead based on output (i.e., units produced) 64,000 4 pts Total budgeted overhead in the master (static) budget Actual total overhead cost incurred during the period 94,000 74,000 Under a two-variance analysis (breakdown) of the total overhead variance for the period, the total overhead flexible budget (FB) variance is: O $3,000 unfavorable. $13,000 unfavorable. O $9,000 favorable. O $6,000 favorable. $10,000 unfavorable