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		8,100	MHs
Actual level of activity		8,300	MHs
Standard variable manufacturing overhead rate	$	6.80	per MH
Actual total variable manufacturing overhead	$	54,120

What was the variable overhead rate variance for the month?

A. 1,360 U

B. 1,431 F

C. 960 F

D. 2,320 F