Mozart Corporation uses a standard cost system in which it applies manufacturing overhead to products on the basis of machine hours (MHs). The company's standard requires 3 MHs for each unit produced. For the most recent month, the company reported the following:

Budget Data Budgeted units to be produced Standard Variable Manufacturing Overhead (VMOH) Rate 1,200 Units 20 per MH $ Actual Data Actual units produced Actual Variable Manufacturing Overhead (VMOH) VMOH Efficiency Variance $ S 1,100 Units 66,326 900 Favorable Given this data, the VMOH Rate Variance for the month was closest to: $5,847 Favorable $1,226 Unfavorable $4,047 Favorable $153 Unfavorable None of the above