1. Bonita Co. has the following factory overhead costs:

   Total master budget overhead	$86,000
   Total flexible budget overhead based on actual units	$65,000
   Total actual overhead cost incurred	$76,000
   Total production-volume variance-unfavorable	$70,000

   The sales volume variance for the total overhead is:

   		$11,000U
   		$21,000F
   		$21,000U
   		$11,000F
   		$5,000F