TB MC Qu$.08-114($Algo$)$ Jefferson Company uses the following standard...

Jefferson Company uses the following standard to produce a single unit of its product: variable overhead $$5\mathrm{.}60(2$ hours per unit @ $$2\mathrm{.}80/$hour$).$ Actual data for the month show variable overhead costs of $$139,080,$ and $23,800$ units produced. The total variable overhead variance is Is it $5,800$ U or $5,800$ F and why?