Speaker City designs and manufactures high-end home theater speakers. Speaker City uses a standard overhead rate of 3.0 hours per unit at a cost of $14.00 per hour. Data for the month of June shows that Speaker City produced 600 units and recorded actual overhead costs of $38,000. What is the total variable overhead variance for the month of June? A) $29,600 favorable B) $12,800 favorable C) $29,600 unfavorable D) $12,800 unfavorable