Steep Enterprises machines heavy-duty brake rotors that are used on commercial airliners. Steep's management developed the following standard costs Standard direct labor hours per rotor Standard variable overhead rate per direct labor hour Actual activity for October: Actual variable overhead costs incurred Actual direct labor hours Actual rotors machined 2.4 $14.75 $178,500 11,900 3,900 What is the total variable manufacturing overhead variance in October? A. $120,975 favorable. B. $120,975 unfavorable C. $40,440 favorable D. $40,440 unfavorable