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	3.50	machine-hours
Standard variable overhead rate	$10.85	per machine-hour

The following data pertain to operations for the last month:

Actual hours	9,100	machine-hours
Actual total variable manufacturing overhead cost	$95,810
Actual output	2,400	units

What is the variable overhead rate variance for the month?

$2,925 U

$2,925 F

$3,206 U

$3,206 F