The following information is available from the Terry Company:

Actual total factory overhead cost incurred	$ 25,000
Actual fixed overhead cost incurred	$ 10,400
Budgeted fixed overhead expenses	$ 11,000
Actual direct labor hours (DLH) worked	4,400
Standard DLHs for this period's production (output)	4,000
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 is:

Multiple Choice

$2,600 unfavorable.

$1,400 unfavorable.

$3,000 unfavorable.

$2,000 unfavorable.

$800 unfavorable.