Maltese company has the following information. Compute the total overhead variance and the fixed and variable variances.

The total number of units is 500 and the standard hours per unit is 3.0;

$5.50 Variable OH; $3.50 Fixed OH;

Total actual overhead $13,700; Total actual variable overhead $8,500; Total actual fixed overhead $5,200; Compute the total overhead variance.

• A.

  $200 Unfavorable

• B.

  $250 Favorable

• C.

  $250 Unfavorable

• D.

  $200 Favorable