Steep Enterprises machines heavyduty brake rotors that are used on commercial airliners. Steep's management developed the following standard costs:

Standard direct labor hours per rotor	2.5
Standard variable overhead rate per direct labor hour	$13.75

Actual activity for October:

Actual variable overhead costs incurred	$162,000
Actual direct labor hours	10,800
Actual rotors machined	4,200

What is the total variable manufacturing overhead variance in October?

A. $104,250 unfavorable

B. $17,625 unfavorable

C. $104,250 favorable

D. $17,625 favorable