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Question 4 of 20 : Select the best answer for the question 4. The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output..... 5.6 hours Standard variable overhead rate....... $12.00 per hour The following data pertain to operations for the last month: Actual hours ..... 2,600 hours Actual total variable manufacturing overhead cost..... $31,330 Actual output ....... 400 units What's the variable overhead rate variance for the month? O A. $4,338 U O B. $4,450 U O C. $130 U O D. $112 F