Amirault Manufacturing Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine$-$hours $($MHs$)$ at $$4\mathrm{.}00$ per MH$.$ During the month, the actual total variable manufacturing overhead was $$18,040$ and the actual level of activity for the period was $4,100$ MHs$.$ What was the variable overhead rate variance for the month?

$($Ch $10-$LO $3)$

Question $1$ options:

$$410$ Unfavorable

$$1,640$ Favorable

$$1,640$ Unfavorable

$$410$ Favorable