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 $8,200$ MHs

Actual level of activity $8,400$ MHs

Standard variable manufacturing overhead rate $ $6\mathrm{.}90$ per MH

Actual total variable manufacturing overhead $ $55,610$

What was the variable overhead rate variance for the month?

Multiple Choice

$$1,430$ Favorable

$$970$ Favorable

$$1,380$ Unfavorable

$$2,350$ Favorable