The following information for the past year is available from Thinnews Co., a company that uses machine hours to apply standard factory overhead cost to outputs:

Actual total factory overhead cost incurred $24,000
Actual fixed overhead cost incurred $10,000
Budgeted fixed overhead cost $11,000
Actual machine hours 5,000
Standard machine hours allowed for the units manufactured 4,800
Denominator volume-machine hours 5,500
Standard variable overhead rate per machine hour $ 3.00

Under a two-variance breakdown (decomposition) of the total factory overhead variance, the total flexible-budget variance, to the nearest whole dollar, is:

O $400 favorable.
O $600 unfavorable.
O $1,400 favorable.
O $1,400 unfavorable.
O $2,000 favorable.