Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.1 hours per unit. The variable overhead rate standard is $8.00 per hour. In January the company produced 8,700 units using 910 direct labor hours. The actual variable overhead rate was $7.90 per hour The variable overhead rate variance for January is: Multiple Choice $91 F $87F Multiple Choice $91 F O $87 F $91 0 $87 U