Austin Brands Company uses standard costs for its manufacturing division. Standards specify 0.2 direct labor hours per unit of product. At the beginning of the year, the static budget for variable overhead costs included the following data: Production volume 6,400 units Budgeted variable overhead costs $15,000 Budgeted direct labor hours 620 hours At the end of the year, actual data were as follows: Production volume 4,000 units Actual variable overhead costs $15,100 Actual direct labor hours 485 hours What is the variable overhead cost variance? (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar.)

Answer A $3,366 U

Answer B $15,100 F

Answer C $15,000 U

Answer D $4,303 F