Bartholomew Corporation's master budget calls for the production of 6,000 units of product monthly. The master budget includes indirect labor of S396,000 annually; Bartholomew considers indirect labor to be a variable cost. During the month of September. 5.600 units of product were produced, and indircct labor costs of S30,970 were incurred. A performance report utilizine flexible budgeting would report a flexible-budget variance for indirect labor of a. $170 unfavorable. b. S170 favorable c. $2.030 unfavorable. S2.030 favorable