Candy Factory uses the following standard costs for a single unit of product Direct labor (38.00 hours$14.50/hour) Variable overhead (5 hours$6.00hour) Actual data for the month showed variable overhead costs of $475,000 for 26,300 units produced. What is the difference between actual variable overhead costs and standard variable overhead costs $551.00 $30.00 allocated to products? O A. $317,200 unfavorable B. $314,000 favorable OC. $317,200 favorable O D. $314,000 unfavorable