Ortman Corporation Makes a Product with the Following Standard Costs

Ortman Corporation makes a product with the following standard costs: The company reported the following results concerning this product in May. The company applies variable overhead on the basis of direct labor-hours.The direct materials purchases variance is computed when the materials are purchased. The variable overhead rate variance for May is:

A) $112 F
B) $112 U
C) $109 F
D) $109 U