Danner Fashions sells a line of women's dresses. Danner's performance report for November is shown below: (CMA adapted)

The company uses a flexible budget to analyze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income.

	Actual					Budget
Dresses sold		6,000					7,200
Sales	$	342,000				$	504,000
Variable costs		(174,000	)				(216,000	)
Contribution margin	$	168,000					288,000
Fixed Costs		(114,000	)				(100,000	)
Operating income	$	54,000				$	188,000

The variable costs flexible budget variance for November is:

		$6,000 favorable.
		$5,000 unfavorable.
		$6,000 unfavorable.
		$5,000 favorable.