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. 5.6 hours $12.00 per hour The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost.. Actual output 2.600 hours $31.330 400 units What is the variable overhead rate variance for the month? Multiple Choice $112 F $130 U $4,450 U $4,338 0