The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output......... Standard variable overhead rate. 4.2 hours $11.55 per hour The following data pertain to operations for the last month: Actual hours.. Actual total variable manufacturing overhead cost.. Actual output. What is the variable overhead rate variance for the month? $3,721 F $3,721 U $3,440 F $3,440 U 8,600 hours $95,890 1,900 units