Variance

Question 3:
The following report shows the budgeted and actual costs for a production department during March.
The report includes a master budget and a flexible budget, both in units and dollars, as well as the actual results in dollars.
Master Budget:
* Sales (units): 10,000
* Direct materials cost: $50,000
* Direct labor cost: $40,000
* Fixed production overheads: $70,000
* Total costs: $160,000
Flexible Budget:
* Sales (units): 9,000
* Direct materials cost: $45,000
* Direct labor cost: $36,000
* Fixed production overheads: $70,000
* Total costs: $151,000
Actual Results:
* Sales (units): 9,000
* Direct materials cost: $46,000
* Direct labor cost: $39,000
* Fixed production overheads: $69,000
* Total costs: $154,000
Question: What is the total variable cost variance for the month?
The possible answers are:
A. $4,000 Adverse
B. $3,000 Adverse
C. $5,000 Favorable
D. $6,000 Favorable
Kindly help i cant understand which one to compare budgeted vs acutal or flex vs actual