Budget 10,000 units Actual 12,000 units Direct materials $26,000 $28,000 Direct labour $14,000 $17,000 Variable overheads $2,000 $2,500 Fixed overheads $3,000 $3,500 Total costs $45,000 $ 51,000 What is the flexible variance for fixed overheads? Select one: a 500 favorable b. 500 unfavroable C. 3000 unfavorable d. 3000 favorable