The Seven Sisters Corporation manufactures Product X that consumes a large amount of overhead. For the month of October, the company produced $16,150$ units of Product X and incurred actual overhead costs of $$183,000.$ The standard costs developed for Product X by Seven Sisters Corporation follow:

Standard direct labor hours per unit $2$

Standard direct labor rate per hour $$14\mathrm{.}00$

$$

Standard overhead hours per unit $4$

Standard overhead rate per hour $$3\mathrm{.}60$

What was the total variable overhead variance for Product X in October?

$$124,860$ unfavorable

$$124,860$ favorable

$$49,560$ unfavorable

$$49,560$ favorable