The variable portion of the predetermined overhead rate is $1.50 per direct labor-hour. . The standard labor-hours allowed per unit of finished goods is 3 hours. The actual quantity of labor hours worked during the period was 43,400 hours. The total actual variable manufacturing overhead cost for the period was $63.000 The company produced 15,000 units of finished goods during the period. What is the variable overhead rate variance? Multiple Choice $4,500 F $2,100 F $4,500U $2,100 U