RadiantRadiant Systems allocates manufacturing overhead based on machine hours. Each connector should require 10 machine hours. According to the static budget,Radiant expected to incur the following:

1,000 machine hours per month (100 connectors x 10 machine hours perconnector)

$8,500 in variable manufacturing overhead cost

$7,535 in fixed manufacturing overhead costs

During August, Radiant actually used 400 machine hours to make 125 connectors and spent $5,500 in variable manufacturing costs and $6,000 in fixed manufacturing overhead costs. Calculate the variable overhead cost variance for Radiant.

A. $5,125 F

B. $2,100 U

C. $7,225 F

D. $9,325 F