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: 5,100 DLHS $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? Multiple Choice O $10,821F 0 $10,8210 0 $255F O $2550