Russo Corporation manufactured? 21,000 air conditioners during November. The overhead? cost-allocation base is? $34.50 per? machine-hour. The following variable overhead data pertain to? November:

Actual Budgeted

Production ?21,000 units ? 23,000 units

?Machine-hours ?12,700 hours ?13,800 hours

Variable overhead cost per? machine-hour ?$34.00 ?$34.50

What is the total variable overhead? variance?

A. ?$2,900.00 unfavorable B. ?$3,450.00 unfavorable C. ?$2,900.00 favorable D. ?$3,450.00 favorable