Byers Corporation, which produces cellular transmission towers, has provided the following data: Budgeted production ....... Actual production........... Standard machine-hours per tower ........... Budgeted machine-hours (6.8 2,500)...... Standard machine-hours allowed for the actual output (6.8 x 2,800).......... Actual machine-hours.. 2,500 towers 2.800 towers 6.8 machine-hours 17,000 machine-hours 19,040 machine-hours 18,380 machine-hours Budgeted variable overhead cost per machine-hour: Indirect labor......... $7.40 per machine-hour Power.. $1.40 per machine-hour Actual total variable overhead costs: Indirect labor......... $139,660 Power ................... $26,212 165. The variable overhead efficiency variance for power is: A. $444 F B. $444 U C. $480 U D. $924 F