At the denominator activity level, Norland Company's total overhead budget for 35,000 units of production shows variable overhead costs of $40,000 and fixed overhead costs of $28,000. During the most recent period, the company incurred total overhead costs of $48,000 to manufacture 21,000 units. The total factory overhead variance for Norland Co. for the most recent period, to the nearest whole dollar, was:________ (Round your intermediate calculation to 2 decimal places.)
a. $200 favorable.
b. $7,000 unfavorable.
c. $600 unfavorable.
d. $6,600 favorable.
e. $6,000 unfavorable.