The Landrum Company provides the following standard cost data per unit of product:

Variable overhead	$ 5

Landrum anticipated that they would produce and sell 24,400 units. During the period, the company produced and sold 25,400 units, incurring $134,200 of variable overhead costs.

The variable overhead flexible budget variance was:

Multiple Choice

$7,200 favorable.

$7,200 unfavorable.

$5,000 unfavorable.

$5,000 favorable.