Adams Co. uses the following standard to produce a single unit of its product: Variable overhead (2 hrs. @ $3/hr.) = $ 6 Actual data for the month show variable overhead costs of $150,000 based on 24,000 units of production.
The total variable overhead variance is ________.
a) 6,000F
b) 6,000U
c) 78,000U
d) 78000F
e) 0