Capital Manufacturing designs and manufactures bathtubs for home and commercial applications. Capital recorded the following data for its commercial bathtub production line during the month of March: Standard DL hours per tub Standard overhead rate per DL hour Standard overhead cost per unit 5 $6.5 $32.5 Actual overhead costs Actual DL hours Actual overhead cost per DL hour $30,150 3,350 S9 Actual tubs produced 1,500 What is the variable manufacturing overhead rate variance in March? OA. $26,975 unfavorable O B. $8,375 favorable O C. $26,975 favorable O D. $8,375 unfavorable