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 $11.00 Actual activity for October: Actual variable overhead costs incurred $168,000 Actual direct labor hours 11,200 Actual rotors machined 4,200 What is the total variable manufacturing overhead variance in October? A. $121,800 unfavorable B. $84,840 favorable C. $84,840 unfavorable OD. $121,800 favorable