A company's standard is \(\$ 6\) per unit in variable overhead (4 machine hours \(\times \$ 1.50\) per hour). Actual variable overhead costs of \(\$ 150,000\) were incurred to produce 24,000 units. The total variable overhead variance is
a. \(\$ 6,000 \mathrm{~F}\).
b. \(\$ 6,000 \cup\).
c. \(\$ 114,000 \mathrm{U}\).
d. \(\$ 114,000 \mathrm{~F}\).
e. \(\$ 0\).