Winle Corp has a standard cost system and applies overhead based on direct labor hours. The standards for manufacturing overhead are as follow: Standard labor hours per unit of product 1.4 Standard manufacturing overhead cost 22.00 per hour During the current period, Winle worked 1,500 hours to produce 1,000 units. Total actual manufacturing overhead cost was $30,000. What was the manufacturing overhead rate variance for the month? Multiple Choice $800 Unfavorable $3,000 Favorable $3,000 Unfavorable $800 Favorable