Lafountaine Manufacturing Corporation Has a Standard Cost System in Which

Multiple Choice

Lafountaine Manufacturing Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) .The company's cost formula for variable manufacturing overhead is $4.70 per MH.During the month,the actual total variable manufacturing overhead was $20,210 and the actual level of activity for the period was 4,700 MHs.What was the variable overhead rate variance for the month?

A) $400 unfavorable
B) $1,880 favorable
C) $1,880 unfavorable
D) $400 favorable