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Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine - hours ( MHs

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
Actual level of activity
Standard variable manufacturing overhead rate
Actual total variable manufacturing overhead
8,200MHs
8,400MHs
$6.90 per MH
$55,610
What was the variable overhead rate variance for the month?
Multiple Choice
$1,430 Favorable
$970 Favorable
$1,380 Unfavorable
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