The Stallard Corporation manufactures Product that consumes a large amount of overhead. For the month of October Stallard produced 17,200 units of Product X and incurred actual variable overhead costs of $452,000. The standard costs developed for Product X by Stallard follow: Standard direct labor hours per unit Standard direct labor rate per hour $15.00 Standard variable overhead hours per unit Standard variable overhead rate per hour $3.60 What was the total variable overhead variance for Product X in October? 10 O A $390,080 unfavorable B. $390,080 favorable C. $167,200 favorable D. $167.200 unfavorable