Underfoot Products uses standard costing. The following information about overhead was generated during May:

	Standard variable overhead rate	$2 per machine hour
	Standard fixed overhead rate	$1 per machine hour
	Actual variable overhead costs	$390,000
	Actual fixed overhead costs	$175,000
	Budgeted fixed overhead costs	$190,000
	Standard machine hours per unit produced	10
	Good units produced	18,000
	Actual machine hours	200,000

Using the above information provided for Underfoot Products, compute the variable overhead variance.

• A. $30,000 (U)
• B. None of the above
• C. $42,000 (U)
• D. $42,000 (F)
• E. $32,000 (F)