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

Variable overhead	$ 8

Landrum anticipated that they would produce and sell 25,600 units. During the period, the company produced and sold 26,600 units, incurring $217,600 of variable overhead costs.

The variable overhead flexible budget variance was:

A. $4,800 unfavorable.

B. $8,000 favorable.

C. $4,800 favorable.