. Home Furnishings had the following static budget for manufacturing overhead costs based on 100,000 machine hours:

Variable
Indirect Materials	$196,000
Indirect Labor	$280,000
Factory Supplies	$28,000
Fixed
Depreciation	$84,000
Taxes	$14,000
Supervision	$70,000

During the year, Home Furnishings used 110,000 actual machine hours. The company's actual cost for indirect materials was $198,200, for indirect labor was $276,000, and for factory supplies was $34,400. What amount will be reported on the manufacturing overhead flexible budget report under the variance column for indirect labor, which is a variable overhead?

Select one:

a. $3,600 unfavorable

b. $17,400 favorable

c. $4,000 favorable

d. $32,000 favorable