J&J Materials and Construction Corporation produces fertilizer and distributes the product by using dump trucks. The company uses budgeted fleet hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units Budgeted fleet hours Budgeted variable manufacturing overhead costs for 675 loads Actual output units produced and delivered Actual fleet hours Actual variable manufacturing overhead costs 675 truckloads 540 hours $83,700.00 630 truckloads 440 hours $79,700.00 What is the flexible-budget variance for variable manufacturing overhead? OA. $4,000 favorable B. $4,000 unfavorable OC. $1,580 unfavorable OD. $1,580 favorable