Fluegge Inc. 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
Direct materials		5.7	liters	$	5.40	per liter
Direct labor		0.70	hours	$	20.60	per hour
Variable manufacturing overhead		0.70	hours	$	5.50	per hour

The company has reported the following actual results for the product for December:

Actual output		4,100	units
Raw materials purchased		25,100	liters
Actual price of raw materials	$	4.80	per liter
Actual cost of raw materials purchased	$	120,480
Raw materials used in production		23,360	liters
Actual direct labor-hours		2,700	hours
Actual direct labor rate	$	21.20	per hour
Actual direct labor cost	$	57,240
Actual variable overhead rate	$	5.90	per hour
Actual variable overhead cost	$	15,930

The variable overhead rate variance for the month is closest to:

Fluegge Inc, 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. 16 Standard Quantity or Hours per Unit of output 5.7 liters 0.70 hours 0.70 hours standard Price or Rate $ 5.40 per liter $20.60 per hour $ 5.50 per hour Inputs Direct materials 0139:1Direct labor variable manufacturing overhead The company has reported the following actual results for the product for Actual output Raw materials purchased Actual price of raw materials Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hourS Actual direct labor rate Actual direct labor cost Actual variable overhead rate Actual variable overhead cost 4,100 units 25,100 litersS $4.80 per liter 120,480 23,360 liters 2,700 hours $21.20 per hour $57,240 $5.90 per hour $ 15,930 The variable owerhead rate variance for the month is closest to: Multiple Choice $1080 U $1080 F $1148 U $1148 F