Majestic Corporation manufactures wheel barrows and uses budgeted machine hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data: Budgeted output units 43,250 units Budgeted machine - hours 17,300 hours Budgeted variable manufacturing overhead costs for 43,250 units $346,000 Actual output units produced 45,250 units Actual machine - hours used 14,800 hours Actual variable manufacturing overhead costs $410,523 What is the flexible - budget variance for variable manufacturing overhead? A. $48,523 favorable B. $64,523 favorable C. $64,523 unfavorable D. $48,523 unfavorable