20) Capital Manufacturing designs and manufactures bathtubs for home and commercial applications. Capital recorded the following data for its commercial bathtub production line during the month of March:

Standard DL hours per tub	3
Standard overhead rate per DL hour	$6.50
Standard overhead cost per unit	$19.50
Actual overhead costs	$22,750
Actual DL hours	3,250
Actual overhead cost per machine hour	$7.00
Actual tubs produced	1,100

What is the variable manufacturing overhead rate variance in March?

A) $1,625 unfavorable

B) $325 unfavorable

C) $1,625 favorable

D) $325 favorable

PLEASE SHOW ANSWER AND PROVIDE EXPLANATION!