Underfoot Products Uses Standard Costing Compute the Variable Overhead Variance

Underfoot Products uses standard costing. The following information about overhead was generated during May: $\begin{array}{lrr} \text { Standard variable overhead rate} & \text { \$ 2 per machine hous}\\ \text { Standard fixed overhead rate} & \text { \$ 1 per machine hous }\\ \text { Actual variable overhead costs } &\$361,000\\ \text { Actual fixed overhead costs } &\$175,000\\ \text {Buclgeted fixed overhead costs } &\$190,000\\ \text { Standard machine hours per unit produced } &10\\ \text {Good units prochuced } &18,000\\ \text { Actual machine hours} &200,000\\\end{array}$
Compute the variable overhead variance.

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