The Following Information Relating to a Company's Overhead Costs Is

The following information relating to a company's overhead costs is available.Based on this information,the total overhead variance is:
$$\begin{array} { l l } \text { Budgeted fixed overhead rate per machine hour } & \$ 0.50 \\\text { Actual variable overhead } & \$ 73,000 \\\text { Budgeted variable overhead rate per machine hour } & \$ 2.50 \\\text { Actual fixed overhead } & \$ 17,000 \\\text { Budgeted hours allowed for actual output achieved } & \mathbf { 32 } , 000\end{array}$$ Based on this information,the total overhead variance is:

A) $7,000 favorable.
B) $6,000 favorable.
C) $1,000 unfavorable.
D) $6,000 unfavorable.
E) $1,000 favorable.