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 28,475 units 28,475 units 17,085 hours $358,785 Actual output units produced Actual machine - hours used Actual variable manufacturing overhead costs 30,475 units 14,900 hours $435,564 What is the flexible - budget variance for variable manufacturing overhead? O A. $51,579 favorable B. $76,779 favorable C. $76,779 unfavorable D. $51,579 unfavorable