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Brown Dental Equipment uses a flexible budget for its indirect manufacturing costs. For 202 the company anticipated that it would produce 36,000 components with 7,000 machine hours and 14,400 employee days. The costs and cost drivers were to be as follows: ProducthandlingInspectionUtilitiesMaintenanceSuppliesFixed$30,0008,0004001,000Variable$0.20420.12.5Costdriverperunitper100unitbatchper100unitbatchpermachinehourperemployeeday During the year the company processed 40,000 units, worked 15,000 employee days, and had 8,000 machine hours. The actual costs for 202 were: ProducthandlingInspectionUtilitiesMaintenanceSuppliesActualcosts$38,40010,0001,4201,40036,800 b. What is the total flexible budget overhead variance for 202? A. \$280 unfavourable B. $80 favourable C. $180 favourable D. $190 unfavourable