Sommers Fabrication Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) at $8.90 per MH. The company had budgeted its fixed manufacturing overhead cost at $67,000 for the month. During the month, the actual total variable manufacturing overhead was $66,740 and the actual total fixed manufacturing overhead was $69,000. The actual level of activity for the period was 6,700 MHs. What was the total of the variable overhead rate and fixed manufacturing overhead budget variances for the month?

$7,110 unfavorable

$9,110 favorable

$7,110 favorable

$9,110 unfavorable