Descamps Incorporated has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.
The company has reported the following actual results for the product for July:
The variable overhead rate variance for the month is closest to:
A) $78 Favorable
B) $84 Favorable
C) $78 Unfavorable
D) $84 Unfavorable