autogas corporation manufactures what is the flexible budget variance for variable manufacturing overhead

Autogas Corporation manufactures industrial-sized gas furnaces and uses budgeted machine hours to allocate variable manufacturing overhead. The following information relates to the company's man overhead data: Budgeted output units 30,700 units Budgeted machine hours 16.885 hours Budgeted variable manufacturing overhead costs for 30,700 units $374 470 Actual outpul units produced 32,700 units Actual machine-hours used 14,000 hours Actual variable manufacturing overtad costs 3437050 What is the file-budget variance for variable manufacturing overhead? O A $42.280 unfavorable OB. $42.200 favorable OC. $56,480 unfavorable OD 566 480 favorable