If actual expense greater than budgeted expense the variance will be:

(B) is the Correct Ans.

Unfavorable 

when actual expense  is greater than budgeted expense it proven the over applied cost and yes treatment for Cost Accounting is  Unfavorable variance

So B is correct answer

B->>>>>>>>>>>>>>>>>>>>>>>UNfavorable

Unfavorable Expense ......

B (unfavourable) because you have spent more than you had (budgeted for or agreed to). 

correct answer is  ( B) unfavorable