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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 ovechead standards on direct labor-hours. The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output $95,600directlabor-hourm1,6801units What is the variable overhead rate variance for the month? Mutiple Choice 5621F 5340U $340F $621U