Matthew Jarvis is the controller of Crane Industries. Matthew prepared the following budgeted income statement at various levels of sales. After careful review of the budgeted income statements, and after discussions with the sales and production managers, the CEO determines that the best alternative is to base the budget on a sales volume of 33000 units.

Budgeted Income Statements
Units		23000		33000		43000
Sales		$1656000		$2376000		$3096000
Variable costs
Direct material		414000		594000		774000
Direct labor		368000		528000		688000
Overhead		391000		561000		731000
Total variable costs		1173000		1683000		2193000
Contribution margin		483000		693000		903000
Fixed costs
Overhead		72000		72000		72000
Rent		56000		56000		56000
Insurance		38000		38000		38000
Advertising		25000		25000		25000
Total fixed costs		191000		191000		191000
Operating income		$292000		$502000		$712000

Actual results for the year were 30000 units, reflected in the following income statement:

Units		30000
Sales		$2190000
Variable costs
Direct material		570000
Direct labor		495000
Overhead		516000
Total variable costs		1581000
Contribution margin		609000
Fixed costs
Overhead		68700
Rent		50300
Insurance		33600
Advertising		18500
Total fixed costs		171100
Operating income		$ 437900

What is the flexible budget variance for variable overhead?

A) $6000 favorable

B) $6000 unfavorable

C) $45000 favorable

D) $54000 unfavorable