Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
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:

-What is the flexible budget variance for variable manufacturing overhead?

A) $54,000 unfavourable
B) $19,600 unfavourable
C) $11,000 unfavourable
D) $161,500 unfavourable