Assume the following:

The variable portion of the predetermined overhead rate is $1.50 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 43,650 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:

$2,475 F

$4,500 F

$4,500 U

$2,475 U