Please demonstrate explanation using the bracket method (as shown below), not the equation method.

17 Elijah Inc. uses a standard cost system in which it applies variable manufacturing overhead (VMOH) to products on the basis of machine hours (MHs). The company's standard requires 4.5 MHs for each unit produced with a standard rate of $18 per MH. For the prior period Bud Actual Number of units produced Total VMOH VMOH Efficiency Variance 975 $ 78,975 1,000 S 86,190 800 Favorable What was the VMOH Rate Variance for the period? A. S B. S 6,415 Unfavorable 8,015 Unfavorable 4,390 Unfavorable AH D5,990 Unfavorable E. None of the above. F bino