Radiant Systems allocates manufactuning overhead based on machine hours. Each connector should require 8 machine hours. According to the static budget, Radiant expected to incur the following (Click the icon to view the static budget information.) During August. Radiant actually used 400 machine hours to make 95 connectors and 5 pent $5,500 in variable manufacturing costs and $6,400 in fixed manufacturing overhead costs. Calculate the variable overhead cost variance for Radiant. A. 51,500U B. 53,600F C. $2,100F D. 55,100F