The following standards for variable manufacturing overhead have been established for Enshinn Co. that makes only one product:

Standard hours per unit of output	3.8 hours
Standard variable overhead rate	$11.50 per hour

The following data pertain to operations for the last month:

Actual output ................................................................................................. 1,800 units of finished goods Actual hours worked ...................................................................................... 8,600 hours

Actual total variable manufacturing overhead cost.................................$101,480

What is the variable manufacturing overhead rate variance for the month?

$2,580 unfavorable

$8,920 favorable

$8,920 unfavorable

$2,580 favorable