Speaker City designs and manufactures high - end home theater speakers. Speaker City uses a standard overhead rate of 3.5 hours per unit at a cost of $9.50 per hour. Data for the month of June shows that Speaker City produced 500 units and recorded actual overhead costs of $19,500. What is the total variable overhead variance for the month of June? O A. $14,750 favorable O B. $14,750 unfavorable OC. $2,875 favorable O D. $2,875 unfavorable