Figure 18-1
Froelech Company Has Developed Capacity Standards -Refer to Figure 18-1

Figure 18-1
Froelech Company has developed capacity standards. Information is as follows: $\begin{array}{lr}\text { Standard cost of the activity capacity acquired } & £ 150,000 \\\text { Standard cost of the activity capacity used } & 100,000 \\\text { Standard cost of the actual activity used } & 120,000\end{array}$
-Refer to Figure 18-1. The unused capacity variance is

A) £20,000 favourable.
B) £30,000 favourable.
C) £50,000 favourable.
D) There is no variance.