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 6,400 units Budgeted variable overhead costs Budgeted direct labor hours $16,000 640 hours At the end of the year, actual data were as follows Production volume 4,200 units Actual variable overhead costs $15,400 490 hours Actual direct labor hours What is the variable overhead cost variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) O A. $3,151 U O B. $15,400 F O C. $16,000 U O D. $4,115 F