Allende Company Has Developed Capacity Standards -Refer to the Figure

Multiple Choice

Allende Company has developed capacity standards. Information is as follows for a value-added activity:
$$\begin{array} { l } \text { Activity capacity acquired }&60 \\\text { Activity capacity used } &50\\\text { Actual activity usage }&30 \\\text { Standard fixed activity rate }&\$2,000\end{array}$$
-Refer to the figure.What is the unused capacity variance?

A) $20,000 favourable
B) $40,000 favourable
C) $60,000 favourable
D) $50,000 favourable