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

Acutal 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

What is the flexible-budget variance for February?

5,000 favorable

5,000 unfavorable

2,000 unfavorable

2,000 favorable