Viger corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (mhs). the company has provided the following data for the most recent month: budgeted level of activity 7,900 mhs actual level of activity 8,100 mhs standard variable manufacturing overhead rate $ 6.60 per mh actual total variable manufacturing overhead $ 51,200 what was the variable overhead rate variance for the month?

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$1,434 favorable

$1,320 unfavorable

$940 favorable

$2,260 favorable