Bridgestone Company Has Developed the Following Flexible Budget Formulas for Its

Multiple Choice

Bridgestone Company has developed the following flexible budget formulas for its four overhead items:
Bridgestone normally produces 10,000 units (each unit requires 0.10 direct labour hours) ; however, this year 15,000 units were produced with the following actual costs:
$\begin{array}{ll}\text { Overhead item }&\text { Actual costs }\\\text { Maintenance } & \$ 14,000 \\\text { Power } & \$ 3,600 \\\text { Direct labour } & \$ 16,000 \\\text { Equipment lease } & \$ 5,000\end{array}$
-Refer to the Figure.When using an after-the-fact flexible budget,what is the total budget variance?

A) $3,600 U
B) $3,600 F
C) $5,000 U
D) $5,000 F