Answer the following questions using the information below: Neocomfort Corporation manufactured 3,000 chairs during June. The following variable overhead data relates to June: Budgeted variable overhead cost per unit Actual variable manufacturing overhead cost Flexible-budget amount for variable manufacturing overhead Variable manufacturing overhead efficiency variance $12.00 $49,900 $47,800 $720 unfavorable 18) What is the variable overhead flexible-budget variance? A) $2,100 favorable B) $1,380 favorable C) $2,100 unfavorable D) $1,380 unfavorable