Austin Brands Company uses standard costs for its manufacturing division Standards specify 0.1 direct labor hours per unit of product. At the beginning of the year, the static budget for variable overhead costs included the following data: At the end of the year, actual data were as follows What is the variable overhead cost variance? (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar.) A) $3, 571 U B) $15,000 F C) $15,000 U D) $4, 687 F