Harris Enterprises machines heavy - duty brake rotors that are used on commercial airliners. The company's management developed the following standard costs: Standard direct labor hours per rotor Standard overhead rate per direct labor hour Actual activity for October: Actual overhead costs incurred Actual direct labor hours Actual rotors machined 1.7 $14.75 $151,50010,1004,300 What is the variable manufacturing overhead rate variance in October? A. $2,525 unfavorable B. $41,153 unfavorable C. $2,525 favorable D. $41,153 favorable