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 $150,000 and 24,000 units produced. The total variable overhead variance is:

A. 6,000F

B. 6,000U

C. 78,000U

D. 78000F

E 0.