Wissota Co. applies overhead based on direct labor hours. The variable overhead standard is 4 hours at $6 per hour. During February, Wissota Co spent $56,700 for variable overhead. 9,150 labor hours were used to produce 2,400 units. What is the variable overhead rate variance?

	a.	$1,800 unfavorable
	b.	$1,800 favorable
	c.	$2,700 favorable
	d.	$900 favorable