Day Inc., uses a standard cost system. Last year's records showed the following information:

Actual direct labor hours	35,500
Actual factory overhead ($35,000 fixed)	$112,400
Actual units produced	12,000
Standard direct labor hours per unit	3
Standard variable overhead rate per direct labor hour	$2
Standard fixed overhead rate per direct labor hour	$0.75
The overhead budget for a 15,000 unit planned activity:
Variable overhead	$90,000
Fixed overhead	33,750
Total	$123,750

What is the fixed overhead flexible budget variance?

		$1,250 unfavorable
		$6,750 favorable
		$1,250 favorable
		$6,750 unfavorable