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Jefferson Co. uses the following standard to produce a single unit of its product: variable overhead $6 (2 hrs. per unit @ $3/hr.). Actual data for the month show variable overhead costs of $152,000, and 24,100 units produced. The total variable overhead variance is: 0 57,400 U $78,000 F 0 58,000 F 0 $6,000 U 0 $8,000 U $78,000 U 57400 F NOT ENOUGH DATA TO ANSWER 56 000 F