Underfoot Products Uses Standard Costing Compute the Variable Overhead Variance

Underfoot Products uses standard costing.The following information about overhead was generated during May: $$\begin{array} { l l } \text { Standard varable cverhead rate } & \$ 2 \text { per machine hour } \\\text { Standard fixed cverhead rate } & \$ 1 \text { per machine hour } \\\text { Actual variable cverhead costs } & \$ 361,000 \\\text { Actual fixed cverhead costs } & \$ 17,000 \\\text { Budgeted fixed cverhead costs } & \$ 190,000 \\\text { Standard machine hours per urit produced } & 10 \\\text { Good urits produced } & 18,000 \\\text { Actual machine hours } & 200,000\end{array}$$
Compute the variable overhead variance.

A) $21,000 (F)
B) $21,000 (U)
C) $1,000 (U)
D) $11,000 (F)