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 Budgeted machine - hours Budgeted variable manufacturing overhead costs for 43,500 units 43,500 units 17,400 hours $348,000 Actual output units produced Actual machine - hours used Actual variable manufacturing overhead costs 47,500 units 14,400 hours $382,914 What is the flexible - budget variance for variable manufacturing overhead? O A. $2,914 unfavorable B. $2,914 favorable C. $34,914 favorable D. $34,914 unfavorable