BackFill Systems allocates manufacturing overhead based on machine hours. Each connector should require 13 machine hours. According to the static budget, BackFill expected to incur the following: (Click the icon to view the static budget information.) During August, BackFill actually used 600 machine hours to make 86 connectors and spent $5,700 in variable manufacturing costs and $9,100 in fixed manufacturing overhead costs. Calculate the variable overhead cost variance for BackFill. Data Table O A. $110 F O B. $5,290 F OC. $2,700 U OD. $2,590 F 1,300 machine hours per month (100 connectors x 13 machine hours per connector) $6,500 in variable manufacturing overhead costs $5,325 in fixed manufacturing overhead costs Print Print Done Done