Speaker City Designs and Manufactures High-End Home Theater Speakers

Speaker City designs and manufactures high-end home theater speakers.Speaker City uses a standard overhead rate of 3.5 hours per unit at a cost of $9.50 per hour.Data for the month of June shows that Speaker City produced 500 units and recorded actual overhead costs of $19,500.What is the total variable overhead variance for the month of June?

A) $2,875 favorable
B) $14,750 unfavorable
C) $14,750 favorable
D) $2,875 unfavorable