Luka Company uses the following overhead standard costs for a single unit of product: 6.5 hours at $19.00 per hour. Actual data for the month showed overhead costs of $199,000 for 2,100 units produced. What is the difference between actual overhead costs and standard overhead costs allocated to products? A. $60,350 favorable O B. $60,350 unfavorable O C. $159,100 unfavorable D. $159,100 favorable