A company’s standard for a unit of its single product is $6 per unit in variable overhead (4 hours X $1.50 per hour). Actual data for the period show variable overhead costs of $150,000 and production of 24,000 units. Its total variable overhead cost variance is a.

$

6,000 F

b.

$

6,000 U.

c.

$1 14,000 U.

d.

$1 14,000 F

e.

$

0.