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 2.8 $9.25 Actual activity for October: Actual variable overhead costs incurred Actual direct labor hours Actual rotors machined $172,500 11,500 4,100 What is the variable manufacturing overhead rate variance in October? O A. $66,125 unfavorable O B. $185 favorable O C. $185 unfavorable OD. $66,125 favorable