The James Corporation specializes in manufacturing one type of desk lamp. The company allocates variable manufacturing overhead costs on the basis of machine hours. James Corp budgeted $0\mathrm{.}30$ machine hours per lamp and allocates overhead at a rate of $$2\mathrm{.}00$ per machine hour. Last year it manufactured $22,000$ lamps, used $110,000$ machine hours and incurred actual overhead costs of $$132,000.$

What was James Corp's variable manufacturing overhead rate variance last year?

A$.$ $$88,000$ favorable

B$.$ $$88,000$ unfavorable

C$.$ $$206,800$ unfavorable

D$.$ $$206,800$ favorable