23. A firm applies variable overhead with a standard rate of $20 per machine hour (assume there is no fixed overhead for this problem). The firm's static budget expected 12,000 finished goods units. The firm's actual finished goods units were 10,000. The standard quantity is 2 machine hours per finished good unit.

The firm's actual machine hours were 21,000, and actual variable overhead cost per machine hour was $22.

What is the firm's variable overhead quantity variance (round final answer to nearest cent if necessary)?

A. $20,000 favorable

B. $60,000 favorable

C. $60,000 unfavorable

D. $20,000 unfavorable