Budgeted Overhead for Haft Inc

Multiple Choice

Budgeted overhead for Haft Inc. at normal capacity of 60000 direct labor hours is $3 per hour variable and $2 per hour fixed. In May $310000 of overhead was incurred in working 63000 hours when 64000 standard hours were allowed.
- The overhead volume variance is

A) $8000 favorable.
B) $11000 favorable.
C) $5000 favorable.
D) $10000 favorable.