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 9,600 MHs Actual level of activity 9,800 MHs Standard variable manufacturing overhead rate $ 8.30 per MH Actual total variable manufacturing overhead $ 78,570 What was the variable overhead rate variance for the month?

Multiple Choice $2,770 Favorable

$1,415 Favorable

$1,110 Favorable

$1,660 Unfavorable