Reece Enterprises machines heavy$-$duty brake rotors that are used on commercial airliners. The company's management developed the following standard costs:

Standard direct labor hours per rotor $1\mathrm{.}9$

Standard overhead rate per direct labor hour $$8\mathrm{.}00$

Actual activity for October:

Actual overhead costs incurred $$177,000$

Actual direct labor hours $11,800$

Actual rotors machined $4000$

What is the total variable manufacturing overhead variance in October?

Selected Answer:

Incorrect $$116,200$ favorable

Answers:

$$145,000$ favorable

$$116,200$ favorable

$$145,000$ unfavorable

Correct $$116,200$ unfavorable