Montgomery Company has developed the following flexible budget formulas for its four overhead items: C Elxed cost $10,000 $1,500 Overhead item Maintenance Power Indirect labor cost Equipment lease Total Variable rate per direct labor hour $ 3.00 $ 0.30 $12.00 $2.000 518.500 $15.30 Montgomery normally produces 15,000 units (each unit requires 0.30 direct labor hours); however, this year, 19,000 units were produced with the following actual costs Overhead item Maintenance Power Actual costs $14,000 $2,200 $70,000 $7.000 593,200 Indirect labor cost Equipment lease Total costs Using an after-the-fact flexible budget, calculate the total budget variance Os $13,510 F Ob. 512,510U c. 85.000 Od 53.600 U Oe. None of these choices are correct