Jefferson Co. uses the following standard to produce a single unit of its product: variable overhead $4.80 (2 hrs. per unit @ $2.40/hr.). Actual data for the month show variable overhead costs of $117,720, and 23,400 units produced. The total variable overhead variance is: Multiple Choice O $0. O $5,400F. O $5,400u. O $61,5600. O $61,560F