Strunz Company budgeted production and sales of 62926 units of Farah in June, but produced and sold only 55440 units. Variable costs of $129208 were incurred during this period. Variable manufacturing cost was budgeted at $2.29 per unit. What is the flexible budget variance for the variable manufacturing cost? Note that a negative number indicates an unfavourable variance.

Select one:

a. $-2250

b. $14893

c. $2250

d. $-14893