Donellan Company has a standard and flexible budgeting system and uses a two-variance analysis of factory overhead. Selected data for the February production activity follows:

Budgeted fixed factory overhead costs	$ 70,000
Actual factory overhead incurred	$250,000
Variable factory overhead rate per direct labor hour	$ 7
Standard direct labor hours	25,000
Actual direct labor hours	26,000

The flexible-budget variance for February is:

a.	$5,000 favorable.
b.	$5,000 unfavorable.
c.	$2,000 favorable.
d.	$2,000 unfavorable.