A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours. Standard hours per unit of output Standard variable overhead rate 7.2DLHs $ 14.20per DLH The following data pertain to operations for the last month 5,100DLHs $ 72,165 Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 600 units What is the variable overhead rate variance for the month? A) $10,821 U B) $255 U C) $10,821 F D) $255 F