The Company manufactured 1,000 coolers during October. The following variable overhead data relates to October: Variable overhead spending variance $1,300 Unfavorable Variable overhead efficiency variance $182 Unfavorable Budgeted machine hours allowed for actual output 608 machine hours Actual cost per machine hour $28 Budgeted cost per machine hour $26 Calculate the variable overhead flexible-budget variance. O $1,118 favorable O $1,328 unfavorable O $1,482 favorable O $1,118 unfavorable $1.482 unfavorable O $1,328 favorable