orporation 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: Actual production Actual level of activity Standard quantity of hours for one unit Standard variable manufacturing overhead rate Actual total variable manufacturing overhead 3,700 units 7,500 MHs 2 MHs 5.90 per MH $42,750 What was the variable overhead rate variance for the month? A. $ 1,500 (F). C. S 590 (F). B. $ 1,500 (U). D. S 590 (U)