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TB MC Qu. 15-75 (Algo) The total overhead flexible budget (FB) variance: Helmet Company Helmet Company has the following factory overhead costs for the most recent period: Under a two-variance analysis (breakdown) of the total overhead variance for the period, the total overhead flexible budge Multiple Choice $8,000 unfavorable. $11,000 favorable. $14,000 favorable. $14,000 favorable. $15,000 unfavorable. $18,000 unfavorable