Jefferson Co uses the following standard to produce a single unit its product. Variable overhead $5.60 (2 hrs, per unit @ $2.80/hr.) Actual data for the month show variable overhead costs of $139.080, and 23,800 units produced. The total variable overhead variance is:

$5,800 F

$5,800 U

$72,440 U

$72,440 F

$0