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Question Help Judd Company uses standard costs for its manufacturing division Standards specify 0:2 direct labor hours per unit of product. The location base for variable overhead is director hours. At the beginning of the you, the state budget to variable overhead costs included the following data Production volume 6.100 Budgeted variable overhead costs $15,000 Budgeted direct labor hours 8.30 hours At the end of the year, actual dels were as follows: Production volume 4,100 Actual variable overhead costs $15,000 Actual direct labor hours 505 hours What is the variable overhead cost variance? (Round any intermediate calculations to the newest cont, and your final to the nearest dolar) O A $2,974 U OB. $3.711 F O $15.000 OD $15.000 F