The standard variable overhead cost rate for Harris Manufacturing is $29.00 per unit. Budgeted fixed overhead cost is $45,500. Harris Manufacturing budgeted 3,500 units for the current period and actually produced 3,900 finished units. What is the fixed overhead volume variance? Assume the allocation base for fixed overhead costs is the number of units expected to be produced. A. $5,200 unfavorable B. $11,600 unfavorable C. $5,200 favorable D. $11,600 favorable