The following report is given for a factory. The company had a plan to make 500 units of Product K for $1,200. However, the factory actually made 600 units of K and incurred $1,400. Refer to the information given below.

Budget Actual

Cost 400 units 500 units

Prime (Variable) $800 $1,100

Overhead (Fixed) $700 $650

Total Cost $1,500 $1,650

How much is the variance for all costs together?

	A.	$0
	B.	$50, Favorable
	C.	$200, Favorable
	D.	$150, Unfavorable