Leshem Incorporated makes a single product$-$an electrical motor used in many long$-$haul trucks. The company has a standard cost system in which it applies overhead to this product based on the standard machine$-$hours allowed for the actual output of the period. Data concerning the most recent year appear below:

Budgeted variable manufacturing overhead

$$,52,920$

Budgeted

production $($a$)$

$20,000$units

Standard hours per

unit $($b$)$

$0\mathrm{.}70$ machine$-$hours

Budgeted hours $($a$)$

$($b$)$

$14,000$machine$-$hours

Actual production

$($a$)$

Standard hours per

unit $($b$)$

$16,000$units

Standard hours allowed for the actual production

$11,200$machine$-$hours

$($a$)($b$)$

$0\mathrm{.}70$ machine$-$hours

Actual variable manufacturing

$

$30,784$

overhead

Actual hours

$10,400$machine$-$hours

The variable overhead rate variance is:

$$9,184U$

$$8,528F$

$$9,184F$

$$ $$8,528U$