Assume the following information appears in the standard cost card for a company that makes only one product:

During the most recent period, the following additional information was available:

$20,000$ pounds of material was purchased at a cost of $$10\mathrm{.}50$ per pound.

All of the material that was purchased was used to produce $3,900$ units.

$8,000$ direct labor$-$hours were recorded at a total cost of $$132,000.$

The actual variable overhead cost incurred during the period was $$25,100.$

Assuming the company uses direct labor$-$hours to compute its predetermined overhead rate, what is the variable overhead rate variance?

Multiple Cholce

$$1,700$ F

$$1,100$ U

$$1,100$ F

$$1,700$ U