Montgomery Company has developed the following flexible budget formulas for its four overhead items: Fixed 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 57.000 $18.500 $15.30 Montgomery normally produces 15,000 units (each unit requires 0.20 direct labor hours); however this year 19,000 units were produced with the following actual costs: Overhead tem Actual costs Maintenance $14,000 Power $ 2,200 Indirect labor cost $70,000 Equipment lease 57.000 Total costs 393,200 Calculate the variance for maintenance using an after the fact flexible budget. O. 511.000 Ob. 1000 OC 513,000 Oe. None of these choices are correct