The following budgeted data pertain to Zee Corporation for the month of January:

	Static Budget
Quantity (Q)	15,000
Sales Revenue (13Q)	$195,000
Variable Manufacturing Cost (4Q)	60,000
Fixed Manufacturing Cost	30,000
Variable Selling and Administrative Expenses (1Q)	15,000
Fixed Selling and Administrative Expenses	15,000

Zee Corporation incurred the following costs during the month:

	Actual
Quantity (Q)	14,000
Sales Revenue	$189,000
Variable Manufacturing Cost	56,000
Fixed Manufacturing Cost	30,000
Variable Selling and Administrative Expenses	13,500
Fixed Selling and Administrative Expenses	15,000

The activity variance for variable manufacturing cost for January is:

a. $4,000 Favorable

b. $6,000 Unfavorable

c. $1,500 Favorable

d. $6,000 Favorable