At the denominator activity level, Norland Company's total overhead budget for 25,000 units of production shows variable overhead costs of $36,000 and fixed overhead costs of $32,000. During the most recent period, the company incurred total overhead costs of $61,400 to manufacture 20,000 units.

The total factory overhead variance for Norland Co. for the most recent period, to the nearest whole dollar, was:

Multiple Choice

$200 favorable.

$7,000 unfavorable.

$600 unfavorable.

$6,600 favorable.

$6,000 unfavorable.