Helmet Company has the following factory overhead costs for the most recent period: Standard overhead cost applied to this period's production Flexible budget for overhead based on output (i.e., units produced) Total budgeted overhead in the master (static) budget Actual total overhead cost incurred during the period $ 69,000 64,000 87,000 87,000 Under a two-variance analysis (breakdown) of the total overhead variance for the period, the total overhead flexible budget (FB) variance is: Multiple Choice $16,000 unfavorable. $19,000 favorable. $22,000 favorable. $23,000 unfavorable. $26,000 unfavorable