Access Systems allocates manufacturing overhead based on machine hours. Each connector should require 10 machine hours. According to the static budget, Access expected to incur the following: (Click the icon to view the static budget information.) During August, Access actually used 400 machine hours to make 85 connectors and spent $5,500 in variable manufacturing costs and $8,000 in fixed manufacturing overhead costs. Calculate the variable overhead cost variance for Access. i Data Table O A. $3,000 U O B. $187 F OC. $5,813 F O D. $2,813 F 800 machine hours per month (80 connectors x 10 machine hours per connector) $5,000 in variable manufacturing overhead costs $6,525 in fixed manufacturing overhead costs Print [Done] Done