Presented is an abbreviated performance report for the month of November: - 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. $48,000F spending and $5,000F efficiency B. $10,000F spending and $24,000U efficiency C. $5,000F spending and $63,000U efficiency D. $5,000F spending and $48,000F efficiency