Check work my Geschke Corporation, which produces commercial safes, has provided the following data: 8,500 safes Budgeted production Standard machine-hours per safe Standard supplies cost Actual production Actual machine-hours Actual supplies cost 9.1 machine-hours $ 1.70 per machine-hour 8,700 safes 79,100 machine-hours $123,642 Supplies cost is an element of variable manufacturing overhead. The variable overhead efficiency variance for supplies is closest to: Multiple Choice $119 F $119 U $10,947 U $10,947 F