20 Jefferson Co. uses the following standard to produce a single unit of its product: variable overhead $7.20 (2 hrs. per unit @ $3.60/hr.). Actual data for the month show variable overhead costs of $183,720, and 24,600 units produced. The total variable overhead variance is: Multiple Choice o $95,160F. o $95,160U. o $6,600F. o $6,600U. o $0