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. 3.40 DLHS Standard hours per unit of output Standard variable overhead $10.75 per DLH rate The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 9,200 DLHS $ 95,800 2,500 units What is the variable overhead rate variance for the month? Multiple Choice $3,381 U $3,100 U $3,381 F