Descamps Incorporated has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Inputs Standard Quantity or Hours per Unit of Output Standard Price or Rate Variable manufacturing overhead 0.20 hours $ 6.10 per hour The company has reported the following actual results for the product for July: Actual output 4,200 units Actual direct labor-hours 780 hours Actual variable overhead rate $ 6.20 per hour The variable overhead rate variance for the month is closest to: Multiple Choice $78 F $84 F $78 U $84 U