Forty-Niner Corporation, which produces commercial safes, has provided the following data: Budgeted production 8,500 safes Standard machine-hours per safe 9.1 machine-hours Standard supplies cost $ 1.70 per machine-hour Actual production 8,700 safes Actual machine-hours 79.100 machine-hours Actual supplies cost $ 123,642 Supplies cost is an element of variable manufacturing overhead. The variable overhead efficiency variance for supplies is closest to: OA $10,947 F OB. $10,947 U OC. $119 F OD. $119 U