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

Indirect materials$480,000$ 469,500

Utilities120,00093,000

Maintenance180,000224,000

Total variable overhead780,000786,500

Fixed Overhead

Supervisor salaries125,000127,000

Depreciation150,000145,000

Other fixed overhead25,00026,000

Total fixed overhead300,000298,000

Total overhead costs$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