Bi-Land Company's Standard Cost Is $150,000 -Refer to the Figure

Multiple Choice

Bi-land Company's standard cost is $150,000. The allowable deviation is ±10%. The actual costs for six months are as follows:
$$\begin{array} { l r } \text { January } & \$ 135,000 \\\text { February } & 120,000 \\\text { March } & 145,000 \\\text { April } & 165,000 \\\text { May } & 170,000 \\\text { June } & 180,000\end{array}$$
-Refer to the Figure.What is the variance that is lower than the lower control limit?

A) $120,000
B) $145,000
C) $170,000
D) $180,000