Q17) Jefferson Co. uses the following standard to produce a single unit of its product: variable overhead $6.60 (2 hrs. per unit @ $3.30/hr.). Actual data for the month show variable overhead costs of $166,680, and 24,300 units produced. The total variable overhead variance is:

$6,300F.

$6,300U.

$86,490U.

$86,490F.

$0.