The following data has been provided by Moretta Corporation, a company that produces forklift trucks:
Budgeted production 3400 trucks
Standard machine-hours per truck 2.9 machine-hours
Standard supplies cost $1.50 per machine hour
Actual production 3800 trucks
Actual machine-hours 10930 machine-hours
Actual supplies cost (total) $17496
Supplies cost is an element of variable manufacturing overhead. The variable overhead efficiency variance for supplies cost is:
A) $135 U
B) $135 F
C) $966 U
D) $966 F