Majestic corporation manufactures wheel barrows and uses budgeted machine hours to allocate variable manufacturing overhead. the following information relates to the company's manufacturing overhead data: budgeted output units 43,500 units budgeted machine-hours 17,400 hours budgeted variable manufacturing overhead costs for 43,500 units $382,800 actual output units produced 45,500 units actual machine-hours used 14,500 hours actual variable manufacturing overhead costs $435,709 what is the flexible-budget variance for variable manufacturing overhead