The following Information for the past year is available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incurred $ 25,880 Actual fixed overhead cost incurred $ 10,000 Budgeted fixed overhead cost $ 12,800 Actual machine hours 8,888 Standard machine hours allowed for the units manufactured 4,800 Denominator volume-machine hours 5,500 Standard variable overhead rate per machine hour Under a two-varlance breakdown (decompositions of the total factory overhead variance, the total flexible budget varlance is: $ 3 Multiple Choice $400 favorable $1,400 favorable. $1,400 unfavorable $600 unfavorable $2.000 favorable