Judd Company uses standard costs for its manufacturing division. Standards specify 0.1 direct labor hours per unit of product. The allocation base for variable overhead costs is direct labor hours. At the beginning of the year, the static budget for variable overhead costs included the following data: Production volume Budgeted variable overhead costs Budgeted direct labor hours 6,100 units S15,000 650 hours At the end of the year, actual data were as follows: Production volume Actual variable overhead costs Actual direct labor hours 4,000 units $15,200 490 hours What is the variable overhead cost variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) OA. $15,000 U O B. $5,161 O C. $3,891 U O D. $15,200 F