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 periods 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, to the nearest dollar, is:

Multiple Choice

• $1,400 unfavorable.

• $800 unfavorable.

• $2,600 unfavorable.

• $3,000 unfavorable.

• $2,000 unfavorable.