Maltese company has the following information.

The total number of units is 500 and the standard hours per unit is 3.0;

$5.50 Variable OH; $3.50 Fixed OH;

Total actual overhead $13,700; Total actual variable overhead $8,500;

Total actual fixed overhead $5,200; Compute the variable overhead variance.

• A.

  $250 Unfavorable

• B.

  $250 Favorable

• C.

  $200 Unfavorable

• D.

  $200 Favorable