Speaker City designs and manufactures highend home theater speakers. Speaker City uses a standard overhead rate of 2 hours per unit at a cost of $9 per hour. Data for the month of June shows that Speaker City produced 400 units and recorded actual overhead costs of $39,000. What is the total variable overhead variance for the month of June?

A. $31,800 unfavorable

B. $31,800 favorable

C.$35,400 favorable

D. $35,400 unfavorable