The following data have been provided by Furr Corporation: Budgeted production Standard machine-hours per motor Standard indirect labor rate Standard power rate 7,000 motors 8.6 machine-hours $7.10per machine hour 1.40 per machine-hour 7.300 motors Actual production Actual machine-hours (total) Actual indirect labor cost (total) Actual power cost (total) 62,140 machine-hours 408,340 $ 94,989 Indirect labor and power are both elements of variable manufacturing overhead The variable overhead rate variance for power is closest to: A) $7,097 U B) $896 F C) $7,097F D) $7,993 LU