Information on Carbonite Company's overhead costs is as follows:actual variable overhead, $73,000;actual fixed overhead, $17,000;budgeted hours allowed for actual output achieved, 32,000;budgeted variable overhead rate per direct manufacturing labor-hour, $2.50;budgeted fixed overhead rate per direct manufacturing labor-hour, $0.50.The total overhead variance is closest to:

a.$1,000 U

b.$6,000 F

c.$6,000 U

d.$7,000 F