According to standard production costs, it should cost JT Engineering $14,000 in direct materials, $12,600 in direct labor, and $6,200 in total overhead to produce 1,000 widgets. During the most recent period, JT actually spent $13,860 in direct materials, $12,420 in direct labor, and $6,500 in total overhead. What is JTs total variance? Is it favorable or unfavorable?

A : $20 favorable

B : $32 unfavorable

C : $180 favorable

D : $40 unfavorable