3 The Black Mountain Corporation manufactures Product X that consumes a large amount of overhoad. For the month of October, the company produced 16,000 units of Product X and incurred actual overhead costs of $193,000. The standard costs developed for Product X by Black Mountain Corporation follow Standard direct labor hours per unit Standard direct labor rate per hour $20 Standard overhead hours per unit Standard overhead rate per hour $5,40 What was the total variable overhead variance for Product X in October? 6 O A. $325,400 unfavorable B. $325,400 favorable OC. $106,600 favorable OD. $106,600 unfavorable in