TB MC Qu. 10-32 (Static) Viger Corporation has a standard cost... Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month: Budgeted level of activity 9,700 MHs Actual level of activity 9, 900 MHs Standard variable manufacturing overhead rate $6. 30 per MH Actual total variable manufacturing overhead $60, 390 What was the variable overhead rate variance for the month? nces Multiple Choice O $2,000 Favorable O $720 Favorable O $1,260 Unfavorable O $1,980 Favorable