Nitrol Corporation manufactures brass vases using a standard cost system with standard machine-hours as the activity base for overhead. The following information relates to vase production at Nitrol for last year:

Estimated for year Actual results for year $86,060 $223,900 08,000 $82,400 $226,600 103,000 FIxed overhead Machlne-hours The standard machine-hours per vase Is 1.2. Last year Nitrol produced 82,000 vases was Nitrol's variable rate variance for la st year? What was Nitrol's variable overhead O $300 Favorable $9,000 Unfavorable O$960 Unfavorable $1.260 Unfavorable