Jefferson Co. uses the following standard to produce a single unit of its product: variable overhead $6 (2 hrs. per unit @ $3/hr.). Actual data for the month show variable overhead costs of $147,000, and 24,100 units produced. The total variable overhead variance is:

$78,000 U

$78,000 F

$7,400 U

$8,000 F

$2,400 F

NOT ENOUGH DATA TO ANSWER

$2,400 U

$8,000 U

$7,400 F