36) Lancelot Corporation manufactures tennis gear and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data: Budgeted output units Budgeted machine-hours Budgeted variable manufacturing overhead costs for 3,000 units 3,000 units 15,000 hours $180,000 Actual output units produced Actual machine-hours used Actual variable manufacturing overhead costs 3,350 units 14,700 hours $250,000 What is the flexible-budget variance for variable manufacturing overhead? A) $70,000 favorable B) $70,000 unfavorable C) $49,000 unfavorable D) $49,000 favorable