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		7.2	DLHs
Standard variable overhead rate	$	14.20	per DLH

The following data pertain to operations for the last month:

Actual direct labor-hours		5,100	DLHs
Actual total variable manufacturing overhead cost	$	72,165
Actual output		600	units

What is the variable overhead rate variance for the month?

		$10,821 U
		$255 U
		$10,821 F
		$255 F