A company’s standard for a unit of its single product is

$6 per unit in variable overhead (4 hours × $1.50 per hour).

Actual data for the period show variable overhead costs of

$150,000 and production of 24,000 units. Its total variable overhead cost variance is

a. $6,000 F.

c. $114,000 U.

e. $0.

b. $6,000 U.

d. $114,000 F.