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 overhead flexible budget variance for Norland Company for the most recent period was: Mutsiple Choice: $200 tavorable. $600 unfavorable. $6.000 untavorable 5,6,600 tovorable. \$7,000 utavincrable. The following information for the past year is available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to outputs: Under a fwo-variance beeakdown (decomposition) of the total factory overheod variance, the factory ovethead efficiency variance (to the nearest whole doliar) is: Multiple Choice Undefined. $400 favorable. $600 unfevorable. $1,400 tavprable 51,400 unfinvorable