Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MH). The company has provided the following data for the most recent month Budgeted level of activity Actual level of activity Standard variable manufacturing overhead rate Actual total variable manufacturing overhead What was the variable overhead rate variance for the month? A) $2.000 Favorable B) $1,440 Favorable C) $1,260 Unfavorable D) $1,980 Favorable 9,700 9,900 MHs S 6.30 per MH $ 60,930 MHs