The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output	3.40	hours
Standard variable overhead rate	$10.75	per hour

The following data pertain to operations for the last month:

Actual hours	9,200	hours
Actual total labor cost	$95,800
Actual output	2,500	units

What is the variable overhead rate variance for the month? (Do not round intermediate calculations.)

	A.	$3,100 U
	B.	$3,381 F
	C.	$3,100 F
	D.	$3,381 U