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: 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 $ 66,000 74,000 77,000 86,000 Under two-variance analysis (breakdown) of the total overhead variance for the period, the total overhead flexible budget (FB) variance is: Multiple Choice $5,000 unfavorable. $8.000 favorable $11,000 favorable O $12,000 unfavorable. O $15.000 unfavorable