Mynarc Corporation produces fertilizer and distributes the product by using his tanker trucks. Mynarc uses budgeted fleet hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units 675 truckloads Budgeted fleet hours 540 hours Budgeted variable manufacturing overhead costs for 675 loads $82,350 Actual output units produced and delivered 630 truckloads Actual fleet hours 436 hours Actual variable manufacturing overhead costs $77,490 What is the flexibleminus budget variance for variable manufacturing overhead?

A. $4,860 favorable B. $630 favorable C. $630 unfavorable D. $4,860 unfavorable