The actual revenues for 2021 was $50,000,000 and the flexible budget revenues was $50,500,000, what is the variance: a. $500,000 unfavorable b. $500,000 favorable c. $50,500,000 unfavorable d. $50,500,000 favorable The difference between actual and budgeted variable overhead cost per unit of the cost allocation base, multiplied by the actual quantity of variable overhead cost allocation based used is: a. Fixed overhead efficiency variance b. Price-volume variance c. Variable overhead spending variance d. Flexible budget variance