Lancelot Corporation manufactures tennis gear and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data: Budgeted output units 3,000 units Budgeted machine-hours 15,000 hours Budgeted variable manufacturing overhead costs for 3,000 units $180,000 Actual output units produced 3,350 units Actual machine-hours used 14,700 hours Actual variable manufacturing overhead costs $250,000 What is the flexible-budget variance for variable manufacturing overhead? A) $49,000 unfavorable B) $49,000 favorable C) $70,000 unfavorable D) $70,000 favorable