Yama Induestries designs and manufactures bathtubs for home and commercial applications. Yama Induestries recorded the following data regarding variable overhead for its commercial bathtub production line during the month of March:

Standard DL hours per tub: 3

Standard overhead rate per DL hour: $6.50

Standard overhead cost per unit: $19.50

Actual overhead costs: $22,750

Actual DL hours: 3,250

Actual overhead cost per machine hour: $7.00

Actual tubs produced: 1,100

What is the variable manufacturing overhead rate variance in March? is it favorable or unfavorable