Hermetic Systems allocates manufacturing overhead based on machine hours. Each connector should require 13 machine hours. According to the static budget, Hermetic expected to incur the following: (Click the icon to view the static budget information.) During August, Hermetic actually used 400 machine hours to make 130 connectors and spent $5,500 in variable manufacturing costs and $8,800 in fixed manufacturing overhead costs. Calculate the variable overhead cost variance for Hermetic. A. $2,950F B. $3,500U C. $9,950F D. $6,450F Data table 1,300 machine hours per month (100 connectors 13 machine hours per connector) $6,500 in variable manufacturing overhead costs $7,250 in fixed manufacturing overhead costs