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:

a)NOT ENOUGH DATA TO ANSWER

b)$7,400 U

c)$8,000 F

d)$2,400 U

e)$8,000 U

f)$2,400 F

g)$78,000 F

h)$78,000 U

i)$7,400 F