Bartholomew Corporation's master budget calls for the production of 6,000 units of productmonthly. The master budget includes indirect labor of $396,000 annually; Bartholomewconsiders indirect labor to be a variable cost. During the month of September, 5,600 units ofproduct were produced, and indirect labor costs of $30,970 were incurred. A performancereport utilizing flexible budgeting would report a flexible-budget variance for indirect labor of

a. $170 unfavorable.

b. $170 favorable.

c. $2,030 unfavorable.

d. $2,030 favorable.