Jupiter Co. applies overhead based on direct labor hours. The variable overhead standard is 10 hours at $18 per hour. During February, Jupiter Co. spent $182,400 for variable overhead. 9,450 labor hours were used to produce 1,800 units. What is the variable overhead rate variance?

• $12,300 unfavorable

• $6,150 favorable

• $12,300 favorable

• $18,450 favorable