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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 0.5 machine hours per lamp and allocates variable overhead at a rate of $1.60 per machine hour. Last year Chilton manufactured 23,000 lamps, used 184,000 machine hours and incured actual variable overhead costs of $230,200. What was Chilton's variable manufacturing overhead rate variance last year? O A. $276,000 unfavorable OB. $55,200 untavorable OC. $55.200 tavorable O D. $276,000 favorable