The Following Information Is Available from the Terry Company The Total Overhead Flexible-Budget (FB) Variance for the Period, to

The following information is available from the Terry Company: $\begin{array}{lrr}\text { Actual total factory overhead cost incurred } & \$ 25,000 \\\text { Actual fixed overhead cost incurred } & \$ 10,400 \\\text { Budgeted fixed overhead expenses } & \$ 11,000 \\\text { Actual direct labor hours (DLH) worked } & 4,400 \\\text { Standard DLHs for this period's production (output) } & 4,000 \\\text { Standard variable overhead rate per DLH } & \$ 3.00 \\\text { Standard fixed overhead rate per DLH } & \$ 2.50\end{array}$ The total overhead flexible-budget (FB) variance for the period, to the nearest dollar, is:

A) $800 unfavorable.
B) $1,400 unfavorable.
C) $2,000 unfavorable.
D) $2,600 unfavorable.
E) $3,000 unfavorable.