BackFill Systems allocates manufacturing overhead based on machine hours. Each connector should require 13 machine hours. According to the static budget, BackFW Systems expected to incur the following View the static budget information. 00 in food manufacturing During August, BackFill Systems actually used 900 machine hours to make 90 connectors and spent $5,400 in variable manufacturing costs and $6,400 in feed r overhead costs. Calculate the variable overhead cost variance for BackFill Systems OA. $450 F OB. $1,350 F OC. $900 U OD. $2.250 F Static Budget 1,300 machine hours per month (100 connectors 13 machine hours per connector) $6,500 in variable manufacturing overhead costs $9,560 in fixed manufacturing overhead costs Print Done - X