Question $6(5$ points$)$

The following standards for variable manufacturing

overhead have been established for a company that makes

only one product:

Standard hours per unit of output

Standard variable overhead rate

$5\mathrm{.}6$ hours

$$12\mathrm{.}00$ per hour

The following data pertain to operations for the last month:

Actual hours

Actual total variable manufacturing overhead cost.

Actual output

$400$

units

What's the variable overhead rate variance for the month?

A$)$ $$4,450U$

B$)$ $$4,338U$

C$)$ $$130U$

D$)$ $$112F$