The following information for the past year is available from Thinnews Co., a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incur Actual fixed overhead cost incurred Budgeted fixed overhead cost Actual machine hours Standard machine hours allowed for the units manufactured Denominator volume-machine hours Standard variable overhead rate per mach hour Under a two-variance breakdown (decomposition) of the total factory overhead variance, the total flexible-budget variance, to the nearest whole dollar, is: Multiple Choice $2.000 favorable $1.400 favorable 5400 favorable $600 unfavorable $1,400 unfavorable otal factory overhead cost incurred $24,000 ixed overhead cost incurred $10,000 fixed overhead cost $11,000 achine hours 5,000 machine hours allowed for the 4,800 nufactured tor volume-machine hours 5,500 variable overhead rate per machine $ 3.00