Assume the following:

The variable portion of the predetermined overhead rate is $$1\mathrm{.}50$ per direct labor$-$hour.

The standard labor$-$hours allowed per unit of finished goods is $3$ hours.

The actual quantity of labor hours worked during the period was $43,200$ hours.

The total actual variable manufacturing overhead cost for the period was $$63,000.$

The company produced $15,000$ units of finished goods during the period.

What is the variable overhead rate variance?

Multiple Choice

$$1,800$ F

$$1,800$ U

$$4,500U$

$$4,500F$