Steep Enterprises machines heavy-duty brake rotors that are used on commercial airliners. Steep's management developed...

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Steep Enterprises machines heavy-duty brake rotors that are used on commercial airliners. Steep's management developed the following standard costs: Standard direct labor hours per rotor 1.7 Standard variable overhead rate per direct labor hour $8.50 Actual activity for October: Actual variable overhead costs incurred Actual direct labor hours Actual rotors machined $130,800 10,900 4,000 What is the total variable manufacturing overhead variance in October? O A. $96,800 unfavorable O B. $96,800 favorable O C. $73,000 unfavorable OD. $73,000 favorable

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