Geschke 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:

Multiple Choice

• $10,947 U

• $119 U

• $119 F

• $10,947 F