49) The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 8.1 hours 14.85 per hour S The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost Actual output 8,600hours $ 130,720 1,000units What is the variable overhead rate variance for the month? A) $3,010 U B) S10,435 U C) $10,435 F D) S3,010 F