Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month: Budgeted level of activity 9,400 MHs Actual level of activity 9,600 MHs Standard variable manufacturing overhead rate $8.10 Actual total variable manufacturing overhead $75,050 per MH What was the variable overhead rate variance for the month? $2,710 Favorable $1,417 Favorable 1 0 0 0 0 $1,090 Favorable $1,620 Unfavorable