Bienestar, Inc., has done a cost analysis for its production of vests. The following activities and cost drivers have been developed:

Activity	Cost Formula
Maintenance	$11,000 + $2 per machine hour
Machining	$55,000 + $3 per machine hour
Inspection	$70,000 + $500 per batch
Setups	$2,000 per batch
Purchasing	$80,000 + $150 per purchase order

Following are the actual costs of producing 75,000 vests: 5,000 machine hours; 10 batches; 20 purchase orders

Maintenance	$20,000
Machining	73,000
Inspection	73,000
Setups	18,000
Purchasing	82,000

What is the budget variance for maintenance in an activity-based performance report?

a.$1,000 U

b.$3,000 F

c.$3,000 U

d.None of these choices are correct