A menufacturing company that has only one product has established the following standards for its varieble manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours Standard hours per unit of output Standard variable overhead rate 5.18 DLHS $11.20 per DLH The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 8,600 DLHS $95,980 1,6e9 units What is the variable overhead rate variance for the month? Mull ple Choice $5210 $340 U $521 $340 F