Access Systems allocates manufacturing overhead based on machine hours. Each connector should require 13 machine hours. According to the static budget. Access expected to incur the following (Click the icon to view the static budget information.) During August, Access actually used 400 machine hours to make 90 connectors and spent $5,500 in variable manufacturing costs and $7,800 in fixed manufacturing overhead costs. Calculate the variable overhead cost variance for Access O A. $3.500 U O B. $350 F O C. $7,350 F OD. $3,850 F Data Table 1,300 machine hours per month (100 connectors x 13 machine hours per connector) $6,500 in variable manufacturing overhead costs $8,525 in fixed manufacturing overhead costs Print Done