Assume the following:

The variable portion of the predetermined overhead rate is $1.50 per direct labor-hour.
The standard labor-hours allowed per unit of finished goods is 3 hours.
The actual quantity of labor hours worked during the period was 44,000 hours.
The total actual variable manufacturing overhead cost for the period was $63,000.
The company produced 15,000 units of finished goods during the period.
What is the variable overhead rate variance?

Multiple Choice
$3,000 F
$3,000 U
$4,500 U
$4,500 F