Amanutacturing company that has only one product has established the following standarch for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours Standard hours per unit of output Standard variable overhead rate 4.80 DLHS $11.35 per DLH The following data pertanto operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 8.700 DHS $95.860 2,100 units What is the variable overhead rate variance for the month Martine Choice 53,456