RTC Supply Co. produces cleaning equipment for professional cleaners. At the start of the year, RTC estimated variable overhead costs to be $13 per unit and total fixed overhead costs at $300,000 based on a volume of 60,000 units. The detail for the overhead estimates follows:

Variable OverheadBudget @ 60,000 unitsActual Costs

Indirectmaterials$480,000$469,500

Utilities120,00093,000

Maintenance180,000224,000

Total variableoverhead780,000786,500

Fixed Overhead

Supervisorsalaries125,000127,000

Depreciation150,000145,000

Other fixedoverhead25,00026,000

Total fixedoverhead300,000298,000

Total overheadcosts$1,080,000$1,084,500

Actual production for the year totaled 59,000 units. How much is the variable overhead flexible budget variance?

$4,500 unfavorable

$19,500 unfavorable

$21,500 favorable

$19,500 favorable

$10,000 favorable