Select the best answer for the question. 18. 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 ....... . .... .mu 2.600 hours Actual total variable manufacturing overhead cost... $31,330 Actual output..... . . .ME. . .HAVEBEEN 400 units What's the variable overhead rate variance for the month? O A. $130 U O B. $112 F O G. $4,338 U O D. $4,450 U