Trois Elles Corporation recently prepared a manufacturing cost budget for an output of 50,000 units, as follows

Direct materials $100,000

Direct labor 50,000

Variable overhead 75,000

Fixed overhead 100,000

Actual costs incurred were: direct materials, $110,000; direct labor, $60,000; variable overhead, $100,000; and fixed overhead, $97,000. If Trois Elles evaluated performance by the use of a flexible budget, a performance report would reveal a total variance of:

$3,000 favorable.

$23,000 favorable.

$27,000 unfavorable.

$42,000 unfavorable.

none of these amounts.