The following standards for variable... The following standards for variable manufacturing overhead have been established for a company that makes only one product Standard hours per unit of output 5.0 hours Standard variable overhead rate $13.45 per hour The following data pertain to operations for the last month: Actual hours 3,300 hours Actual total variable manufacturing overhead cost $45,375 Actual output 800 units What is the variable overhead rate variance for the month? $1, 200 F $9,625 F $8,425 F $990 U