Willis Corporation manufactures industrial-sized gas furnaces and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output units 30,000 units Budgeted machine-hours 10,000 hours Budgeted variable manufacturing overhead costs for 10,000 units $322,500 Actual output units produced 44,000 units Actual machine-hours used 14,400 hours Actual variable manufacturing overhead costs $484,000 What is the flexible budget variance for variable manufacturing overhead?

11,000 unfavorable

8600 favorable

11000 favorable

none