Majestic Corporation manufactures wheelbarrows 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 43.250 units Actual output units produced Actual machine-hours used Actual variable manufacturing overhead costs 43,250 units 17,300 hours $346,000 46,250 units 15,100 hours $440,769 What is the flexible-budget variance for variable manufacturing overhead? A. $70,769 favorable OB. $70,769 unfavorable C. $94,769 favorable OD. $94,769 unfavorable CXD