Company makes and sells a lawn fertilizer called Fastgro. The company has developed standard costs for one bag of Fastgro as follows: Standard Quantity Standard Cost Direct material 20 pounds $8.00 Direct labor 0.1 hours $1.10 Variable overhead 0.1 hours $0.40 The company had no beginning inventories of any kind on January 1. Variable overhead is applied to production on the basis of standard direct-labor hours. During January, the company recorded the following activity: Production of Fastgro: 4,000 bags Direct materials purchased: 85,000 pounds at a cost of $32,300 Direct-labor worked: 390 hours at a cost of $4,875 Variable overhead incurred: $1,475 Inventory of direct materials on January 31: 3,000 pounds 1. The total variance (both rate and efficiency) for variable overhead for January is A. $85 F. B. $40 F. C. $100 U. D. $125 F