In the following question I should get the answer by deducting budgeted fixed overheads from actual fixed overheads right? but I keep getting the wrong answer, help please..

You have started working as a cost accountant for a firm that has only been in business for one month. The firm is able to buy a new type of biodegradable plastic at a fixed price of $100 per roll. The plastic is then cut and sealed to make garbage bags. Fixed factory overhead is estimated to be $125,000 per month. During this past month, 8,000 cartons of garbage bags were produced, which represents 80% of the activity volume. You are given the following information:

Rolls of plastic used

40

Variable overhead incurred

$61,000

Overhead efficiency variance

$5,000U

Standard costs per carton of garbage bags:

Labour hours

2

Wage rate

$8per hour

Total overhead

$20

Rolls of plastic

0.004rolls

Calculate the following:

Fixed overhead budget variance $___________ (favourable, unfavourable or neither)