Information Part 3 as the following variable manufacturing overhead standard to manufacture one Zippy 1.5 standard hours per Zippy at $3.00 per direct labor hour Last week, 1,550 hours were worked to make 1 manufacturing overhead. ,000 Zippies, and $5,115 was spent for variable Hanson's rate variance (VMRV) for variable manufacturi ng overhead for the week was: . a. $465 unfavorable b. $400 favorable c. $335 unfavorable d. $300 favorable Hanson's efficiency variance (VMEV) for variable manufacturing overhead for the week was: a. $435 unfavorable b. $435 favorable c. $150 unfavorable d. $150 favorable