The standard variable overhead cost rate for the Gordon Company is $ 12.25 per unit. Budgeted fixed overhead cost is $54,000. The company budgeted 6,000 units for the current period and actually produced 3,700 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. $8,675 favorable

B. $20,700 unfavorable

C. $8,675 unfavorable

D. $20,700 favorable