Regent, Incorporated uses the following standard to produce a single unit of its product: overhead $8 (4 hours @ $2/hour). The flexible budget for overhead is $150,000 plus $0.50 per direct labor hour. Actual data for the month show overhead costs of $73,000, and 17,000 units produced. The overhead volume variance is: Multiple Choice $48,000 unfavorable. $96,000 favorable. $15,000 favorable. $28,000 unfavorable. $144,000 unfavorable