The following data have been provided by Gerlach Corporation, a company that produces forklift trucks:

Budgeted production	1,900 trucks
Standard machine-hours per truck	8.6 machine-hours
Standard supplies cost	$4.20 per machine-hours
Actual production	2,000 trucks
Actual machine-hours	16,970 machine-hours
Actual supplies cost (total)	$78,137

Supplies cost is an element of variable manufacturing overhead. The variable overhead efficiency variance for supplies cost is: A. $966 U B. $5,897 U C. $5,897 F D. $966 F