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 1.8 Standard variable overhead rate per direct labor hour 51225 Actual activity for October Actual variable overhead costs incurred $131,300 Actual direct labor hours 10.100 Actual rotors machined 4,000 What is the variable manufacturing overhead officiency variance in October? O A. $7.575 unfavorable OB. $35.525 unfavorable C. $35,525 favorable OD. 57,575 favorable