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Millonzi Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has

Millonzi Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month:

Budgeted level of activity 3,600 MHs
Actual level of activity
3,500 MHs
Standard variable manufacturing overhead rate $6.30 per MH
Actual total variable manufacturing overhead $21,000


What was the variable overhead rate variance for the month?
$600 unfavorable
$630 favorable
$1,680 favorable
$1,050 favorable

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