Trois Elles Corporation Recently Prepared a Manufacturing Cost Budget for an Output

Trois Elles Corporation recently prepared a manufacturing cost budget for an output of 50,000 units,as follows:
Actual units produced amounted to 60,000.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:

A) $3,000 favorable.
B) $23,000 favorable.
C) $27,000 unfavorable.
D) $42,000 unfavorable.
E) none of these amounts.