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	3.30	machine-hours
Standard variable overhead rate	$10.65	per machine-hour

The following data pertain to operations for the last month:

Actual hours	9,300	machine-hours
Actual total variable manufacturing overhead cost	$95,790
Actual output	2,600	units

What is the variable overhead rate variance for the month?

a)$3,536 F

b)$3,536 U

c)$3,255 F

d)$3,255 U