Raven applies overhead based on direct labor hours. The variable overhead standard is 2 hours at $11 per hour. During July, Raven spent $116,700 for variable overhead. 8,890 labor hours were used to produce 4,700 units. What is the variable overhead rate variance?
A. $18,910 unfavorable
B. $13,300 favorable
C. $13,300 unfavorable
D. $6,650 unfavorable
Answer: A
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