Use the Following Information to Answer the Following Questions:
Autogas

Multiple Choice

Use the following information to answer the following questions:
Autogas Corporation manufactures industrial-sized gas furnaces and uses budgeted machine hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data:
$\begin{array}{lr}\text { Budgeted output units } & 31,000 \text { urits } \\\text { Budgeted machine-hours } & 16,585 \text { hours } \\\text { Budgeted variable manufacturing overhead costs for } 31,000 \text { units } & \$ 348,285 \\\text { Actual output units produced } & 33,000 \text { urits } \\\text { Actual machine-hours used } & 14,400 \text { hours } \\\text { Actual variable manufacturing overhead costs } & \$ 384,000\end{array}$
-What is the flexible-budget variance for variable manufacturing overhead?

A) $13,245 unfavorable
B) $35,715 unfavorable
C) $13,245 favorable
D) $35,715 favorable