Riverside Manufacturing designs and manufactures bathtubs for home and commercial applications. Riverside recorded the following data for its commercial bathtub production line during the month of March: Standard DL hours per tub Standard variable overhead rate per DL hour $6.00 Standard variable overhead cost per unit $30.00 Actual variable overhead costs Actual DL hours Actual variable overhead cost per machine hour $25,200 3.150 $8.00 Actual tubs produced 1,300 What is the variable manufacturing overhead rate variance in March? O A. $20,100 favorable O B. $6,300 favorable OC. $20,100 unfavorable OD. $6,300 unfavorable Theresa Corporation, which manufactures baskets, is developing direct labor standards. The basic direct labor rate is $18.00 per hour. Payroll taxes are 15% of the basic direct labor rate, while fringe benefits such as vacation and health care insurance, are $8.00 per hour. What is the standard rate per direct labor hour? O A. $28.70 O B. $20.70 O C. $18.00 OD. $26.00