Canterberry Company Uses the Following Variable Overhead Standard Costs for a Single

Canterberry Company uses the following variable overhead standard costs for a single unit of product: 8 hours at $12 per hour. Actual data for the month showed variable overhead costs of $138,500 for 1,400 units produced. What is the difference between actual overhead costs and standard overhead costs allocated to products?

A) $121,700 favourable
B) $121,700 unfavourable
C) $4,100 favourable
D) $4,100 unfavourable