Grant Couses the Following Standard to Produce a Single Unit of of Its

Multiple Choice

Grant Co.uses the following standard to produce a single unit of its product: Variable overhead (2 hrs.per unit @ $4/hr. ) Actual data for the month show total variable overhead costs of $190,000,and 23,000 units produced.The total variable overhead variance is:

A) $6,000F.
B) $6,000U.
C) $78,000U.
D) $78,000F.
E) $0.