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 9,700 MHs Actual level of activity 9,900 MHs Standard variable manufacturing overhead rate $ 6.30 per MH Actual total variable manufacturing overhead $ 60,390 What was the variable overhead rate variance for the month
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