Packing Solutions had the following on its Standard Cost card: Variable manufacturing overhead at 0.4 hours per unit with a standard rate of $3/unit. The plant produced 15,000 units. The actual overhead for the period was $18,290 with actual hours at 5,900 hours. What is the Variable overhead rate variance? W $590 favorable O $290 favorable O $290 unfavorable O $590 unfavorable