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A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. Variable manufacturing overhead standards are based on machine-hours.

Standard hours per unit of output	5.00	machine-hours
Standard variable overhead rate	$11.63	per machine-hour

The following data pertain to operations for the last month:

Actual hours	8,500	machine-hours
Actual total variable manufacturing overhead cost	$95,970
Actual output	1,600	units

What is the variable overhead rate variance for the month?

need calculation breakdown please also