Sholette Manufacturing Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) at $5.00 per MH. During the month, the actual total variable manufacturing overhead was $22, 540 and the actual level of activity for the period was 4, 600 MHs. What was the variable overhead rate variance for the month? Select one: $92 Favorable $92 Unfavorable $460 Unfavorable $460 Favorable Shelby Boat Wash's cost formula for its cleaning equipment and supplies is $2, 200 per month plus $34 per boat. For the month of September, the company planned for activity of 82 boats, but the actual level of activity was 32 boats. The actual cleaning equipment and supplies for the month was $3, 340. The spending variance for cleaning equipment and supplies in September would bo closest to: Select one: $1, 648 F $1, 648 U $52 F $52 U