Lazy Guy Corporation manufactured chairs during June. The following variable overhead data relates to June:

Budgeted variable overhead cost per unit = $19.00

Actual variable manufacturing overhead cost = $49,200

Flexible-budget amount for variable manufacturing overhead = $47,000

Variable manufacturing overhead efficiency variance = $730 unfavorable

What is the variable overhead flexible-budget variance?

A. 1,470 favorable B. 2,200 unfavorable C. 1,470 favorable D. 2,200 favorable