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Joanes Footwear:budget to actual costs for indirect material

Joanes Footwear Corporation's flexible budget cost formula for supplies, a variable overhead cost, is $2.94 per unit of output. The company's flexible budget performance report for last month showed a $4,998 favorable variance for supplies. During that month, 11,900 units were produced. Budgeted activity for the month had been 12,300 units. The actual costs incurred for indirect materials must have been closest to:
A) $2.94
B) $2.03
C) $2.10
D) $2.52