Froelech Company Has Developed Capacity Standards -Refer to the Figure

Multiple Choice

Froelech Company has developed capacity standards. Information is as follows:
$\begin{array}{llr} \text {Standard cost of the activity capacity acquired } &\$150,000\\ \text { Standard cost of the activity capacity used } &100,000\\ \text { Standard cost of the actual activity used} &120,000\end{array}$

-Refer to the figure.What is the unused capacity variance?

A) $20,000 favourable
B) $30,000 favourable
C) $35,000 favourable
D) $50,000 favourable.