Grant Co Uses the Following Standard to Produce a Single Unit

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