20. Your company manufactured 6,000 ladders last month and recorded the following information:

Variable OH cost per unit, budgeted $15

Variable OH cost per unit, actual $102,000

Flexible budget amount for variable OH $ 97,000

Var. OH efficiency variance $4,000 favorable

What is the variable overhead flexible-budget variance?

Select one:

a. $5,000 favorable

b. None of the selections are correct.

c. $1,000 favorable

d. $5,000 unfavorable

e. $9,000 unfavorable