Russo Corporation Manufactured 21,000 Air Conditioners During November What Is the Total Variable Overhead Variance?
A)$2,900

Russo Corporation manufactured 21,000 air conditioners during November.The overhead cost-allocation base is $34.50 per machine-hour.The following variable overhead data pertain to November:
$\begin{array}{lll}&\text { Actual }&\text { Budgeted } \\\text { Production } & 21,000 \text { units } & 23,000 \text { units } \\\text { Machine-hours } & 12,700 \text { hours } & 13,800 \text { hours } \\\text { Variable overhead cost per machine-hour: } & \$ 34,00 & \$ 34,50\end{array}$
What is the total variable overhead variance?

A) $2,900.00 unfavorable
B) $3,450.00 unfavorable
C) $2,900.00 favorable
D) $3,450.00 favorable