When Walston Corporation prepared its budget for 2017, it estimated fixed overhead of $540,000 ($45,000 per month) and variable overhead at $3.00 per unit produced. The company planned to produce 48,000 units during the year at a rate of 4,000 units each month. During April, the company produced 3,800 units and total overhead costs were $59,000. How much is the amount of overhead in the flexible budget for April’s level of production?

A. $2, 250 unfavorable 

B. $2, 850 unfavorable

C. $1,000 unfavorable 

D. $1, 600 unfavorable