Safeflower Systems allocates manufacturing overhead based on machine hours. Each connector should require 8 machine hours. According to the static budget, Safeflower expected to incur the following: Click the icon to view the static budget information.) During August, Safeflower actually used 500 machine hours to make 130 connectors and spent $5,300 in variable manufacturing costs and $8,400 in fixed manufacturing overhead costs Calculate the variable overhead cost variance for Safeflower O A. $5,100 F OB. $5,700 F OC. $5,400 F OD. $300 U Data Table - X 400 machine hours per month (50 connectors x 8 machine hours per connector) $4,000 in variable manufacturing overhead costs 57,535 in fixed manufacturing overhead costs