Question 2 of 20 : Select the best answer for the question. 2. The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output....... 5.6 hours Standard variable overhead rate........ $12.00 per hour The following data pertain to operations for the last month: Actual hours .......... 2.600 hours Actual total variable manufacturing overhead cost....... $31,330 Actual output .... 400 units What's the variable overhead rate variance for the month? O A. $130 U O B. $112 F O C. $4,338 U O D. $4,450 U O Mark for review (Will be highlighted on the review page) 9:4