The best cost driver that Johnson has for variable factory overhead in the assembly department is machine hours. During July, the company budgeted 360 machine hours and $3,240 for its Oklahoma plants assembly department. The actual variable overhead incurred was $3,435, which was related to 375 machine hours. The variable overhead spending variance and variable overhead efficiency variance are:

Select one:

A. Variable overhead spending variance $60 U, Variable overhead efficiency variance $135 U

B. Variable overhead spending variance $30 U, Variable overhead efficiency variance $135 U

C. Variable overhead spending variance $60 F, Variable overhead efficiency variance $135 U

D. Variable overhead spending variance $135 U, Variable overhead efficiency variance $30 U