Belle Auto Detailing reported the following results for the past week. Actual number of cars detailed 190 Actual direct labor hours used 570 Actual total direct labor cost $6,500 Budgeted number of cars to be detailed Standard direct labor cost per hour Standard direct labor per car 250 $7.69 What is Belle's direct labor rate variance? (Round intermediary calculations to two decimal places.) O A. $33,313 favorable O B. $2,115 unfavorable O C. $33,313 unfavorable OD. $2,115 favorable The Chilton Corporation specializes in manufacturing one type of desk lamp. Chilton allocates variable manufacturing overhead costs on the basis of machine hours. Chilton budgeted 0.3 machine hours per lamp and allocates variable overhead at a rate of $1.20 per machine hour. Last year Chilton manufactured 18,000 lamps, used 126,000 machine hours and incurred actual variable overhead costs of $138.600. What was Chilton's variable manufacturing overhead rate variance last year? O A. $12,600 unfavorable O B. $12,600 favorable OC. $144,720 favorable OD. $144,720 unfavorable