During February, the Cyber-backdrop Corporation manufactured 3,000 green screens (green backdrops) to place on the backs of chairs and protect people from cyberattacks. The following table reflects information on the indirect variable costs of manufacturing for the month of February. How much is the flexible budget variance for variable indirect costs? Budget indirect variable costs per unit Current cost indirect variable Flexible budget indirect variable Variation of efficiency indirect variable 12.00 49,900 $ $ 720 unfavorable

Select one: a. $ 1,380 unfavorable b$ 1,380 favorable c $ 2,100 favorable d. unfavorable