The following standards for variable overhead have been established for a company that makes only one product: Standard hours per unit of output....... 9.7 hours Standard variable overhead rate.... $13.90 per hour The following data pertain to operations for the last month: Actual hours Actual total variable overhead cost. Actual output...... 8,200 hours $116,030 800 units What is the variable overhead rate variance for the month? Select one: a. $8,166 U b. $1,940 F C. $6,226 U O d. $2,050 U