Hercules Health Club had forecasted gym membership for the month of April at 900 members. The club expects to consume 1 towel (to be purchased at a budgeted cost $2 per towel) per four members each month at this volume. Actual results for April show that the Club had 912 members. Hercules bought (and used) 260 new towels for April at a cost of $494. For April, calculate the efficiency and prices variance for towels a. Efficiency variance 64U/ Prices variance 26F b. Efficiency variance 70F / Prices variance 22.5F c. Efficiency variance 64U/ Prices variance 26U d. Efficiency variance 70U / Prices variance 22.5F e. Efficiency variance 64U / Prices variance 35U