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A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. Variable manufacturing overhead standards are based on machine-hours. Standard hours per unit of output Standard variable overhead rate 3.20 machine-hours $10.55 per machine-hour The following data pertain to operations for the last month: machine hours Actual hours Actual total variable manufacturing overhead cost $95,780 2,700 units What is the variable overhead rate variance for the month? O $3,390 U O $3,390 F O $3,671 U O$3.671