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 4.00 DLHS Standard variable overhead rate $11.35 per DLH The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 8,700 DLHs $95,860 2,100 units What is the variable overhead rate variance for the month? Multiple Choice $3,166 U $2,885 U $3,166 F $2,885 F