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A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours Standard hours per unit of 4.80 DLHS output Standard variable overhead rate $11.60 per DLH The following data pertain to operations for the last month Actual direct labor-hours Actual total variable manufacturing overhead 8,700 DLHS $95,950 Cost 1,700 units Actual output What is the variable overhead rate variance for the month? Multiple Choice $5,251U O $4.970 U $5.251F $4,970 F Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.20 hours per unit. The variable overhead rate standard is $9.90 per hour. In January the company produced 4,800 units using 1,040 direct labor-hours. The actual variable overhead rate was $9.80 per hour The variable overhead efficiency variance for January is Multiple Choice $792 F $784 U $792 U $784 F