Sweet Dreams manufactures candy. Its records revealed the following data:

Number of units produced	4,000
Standard direct labor hours per unit	2
Standard variable overhead rate	$2.50 per hour
Standard fixed overhead rate	$5.00 per hour
Budgeted fixed overhead costs	$40,800
Actual variable overhead costs	$16,800
Actual fixed overhead costs	$40,400
Actual labor hours	8,000 direct labor hours
Total actual overhead	$57,200

The total variable overhead variance is

Answer

	a.	$0.
	b.	$3,200 (F).
	c.	$3,200 (U).
	d.	$3,600 (F).