Xonic incurred the following costs for Tonic: Direct materials - $13,020 Director labor - $31,080 Variable overhead - $6,500 Fixed overhead - $4,400 Total standard cost of Xonic Tonic is $52,000. Compute the total variance. O a) $1,400 favorable b) $1,400 unfavorable Oc) $3,000 favorable d) $3,000 unfavorable