The following information is available from the Terry Company: Actual total factory overhead cost incurred $ 39,000 Actual fixed overhead cost incurred $ 11,000 Budgeted fixed overhead expenses $ 17,000 Actual direct labor hours (DLH) worked 6,800 Standard DLHs for this periods production (output) 3,600 Standard variable overhead rate per DLH $ 3.00 Standard fixed overhead rate per DLH $ 2.50 The total overhead flexible-budget (FB) variance for the period, to the nearest dollar, is: A. 10,000 U B. 10,600 U C. 11,200 U D. 11,800U E. 12,200 U