The Phelps Company applies overhead costs to products on the basis of standard direct labor-hours. The standard cost card shows that 5 direct labor-hours are required per unit of product. Phelps Company had the following budgeted and actual data for March: The budgeted direct labor-hours is used as the denominator activity for the month. The variable overhead rate variance for March is: A) $7,000 unfavorable B) $9,000 unfavorable C) $13,000 unfavorable D) $11,000 unfavorable