Presented is an abbreviated performance report for the month of November:

	Actual	Budget	Variance
Units	7,400	6,600
Costs:
Direct materials	$42,000	$35,000	$7,000 U
Direct labor	162,500	145,000	17,500 U
Variable factory overhead	185,000	150,000	35,000 U
Fixed factory overhead	107,000	115,000	8,000 F
Total costs	$496,500	$445,000	$51,500 U

Standard cost per unit of product 3 liters of raw materials @ $15 per liter

Actual use of raw materials was 19,000 liters and actual variable overhead was $280,000

The variable overhead spending and variable overhead efficiency variances are:

Select one:

A. $48,000 F spending and $5,000 F efficiency

B. $5,000 F spending and $63,000 U efficiency

C. $5,000 F spending and $48,000 F efficiency

D. $10,000 F spending and $24,000 U efficiency