The Normal Capacity of Noel Company Is 4,000 Units Per

The normal capacity of Noel Company is 4,000 units per month.At this volume,budgeted fixed and variable factory overhead are $16,000 and $20,000,respectively.In May,actual production was 4,200 units and actual overhead incurred was $37,900. What is the variance between budgeted factory overhead per the flexible budget and actual overhead incurred?

A) $1,900 U
B) $1,000 U
C) $900 U
D) $100 U