Helmet Company has the following factory overhead costs for the most recent period:

Standard overhead cost applied to this period$$s production $ $76,000$

Flexible budget for overhead based on output $($i$.$e$.,$ units produced$)55,000$

Total budgeted overhead in the master $($static$)$ budget $79,000$

Actual total overhead cost incurred during the period $67,000$

Under a two$-$variance analysis $($breakdown$)$ of the total overhead variance for the period, the total overhead flexible budget $($FB$)$ variance is:

Multiple Choice

$$5,000$ unfavorable.

$$8,000$ favorable.

$$11,000$ favorable.

$$12,000$ unfavorable.

$$15,000$ unfavorable.