Armati, Inc -Refer to the Figure

Armati, Inc., is looking for feedback on companyperformance. The company compares the budget for the year with the actual costs. Data have been collected below:
Armati, Inc., had the following budgeted data:
$\begin{array}{lr}\text { Unit sales } & 26,000 \\\text { Unit production } & 26,000 \\& \\\text { Budgeted fixed overhead: } & \$ 800 \\\text { Supervision } & 2,000 \\\text { Depreciation } & 100 \\\text { Rent } & 1800\end{array}$

$\begin{array}{llr} \text {Budgeted variable costs per unit: } &\\ \text { Direct materials} &\$0.15\\ \text { Direct labour } &0.20\\ \text { Supplies } &0.02\\ \text { Indirect labour } &0.05\\\text{Power}&0.02\end{array}$
$\begin{array}{llr} \text { Actual unit sales} &24,000\\ \text {Actual unit production } &28,000\\\\ \text { Actual fixed overhead:} &\\ \text { Supervision } &\$850\\ \text { Depreciation } &2,000\\ \text { Rent} &100\\\end{array}$

$\begin{array}{llr} \text { Actual variable costs: } &\\ \text {Direct materials } &\$3,500\\ \text { Direct labour} &4,900\\ \text {Supplies } &530\\ \text { Indirect labour} &1,250\\ \text {Power } &470\\\end{array}$


-Refer to the figure.What is the flexible budget variance for supervision?

A) $50 F
B) $50 U
C) $67 F
D) $67 U