Livingston Company Has Developed Capacity Standards The Unused Capacity Variance Is
A)There Is No Variance

Livingston Company has developed capacity standards. Information is as follows: $\begin{array}{lr}\text { Standard cost of the activity capacity acquired } & \$ 250,000 \\\text { Standard cost of the activity capacity used } & 200,000 \\\text { Standard onst of the actial activity } & 220,000\end{array}$
The unused capacity variance is

A) There is no variance.
B) $20,000 favorable.
C) $30,000 favorable.
D) $50,000 favorable.