74. Bodchester Company uses standard costing. Overhead is applied at $12 per unit produced. Data for the month of March follows Actual overhead costs Actual units produced Flexible budget overhead for units produced $194,000 17,400 $210,000 How A) $16,000 favorable B) $17,200 favorable C) $1,200 unfavorable D) $14,800 unfavorable much is the overhead volume variance