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

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

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