Moeller Electric manufactures light fixtures. The following information pertains to the company's manufacturing overhead data.

Budgeted output units	34,000 fixtures
Budgeted machine-hours	10,000 hours
Budgeted variable manufacturing overhead costs for 30,000 fixtures	$80,625
Actual output units produced	44,000 fixtures
Actual machine-hours used	10,000 hours
Actual variable manufacturing overhead costs	$131,000

What is the variable manufacturing overhead flexible-budget variance?

Question 27Select one:

a.

$387.00 favourable

b.

$2,363.00 unfavourable

c.

$26,661.80 unfavourable

d.

$2,363.80 favourable

e.

$2,750.00 favourable