The following information relating to a company's overhead costs is available.

Budgeted fixed overhead rate per machine hour	$ 2.00
Actual variable overhead	$ 100,000
Budgeted variable overhead rate per machine hour	$ 2.00
Actual fixed overhead	$ 17,000
Budgeted hours allowed for actual output achieved	39,000

Based on this information, the total overhead variance is:

Multiple Choice

• $22,000 favorable.

• $17,000 favorable.

• $39,000 unfavorable.

• $17,000 unfavorable.

• $39,000 favorable.