The following data have been provided by Hanover Corporation, a company that produces forklift

trucks:

Budgeted production............................3300 trucks

Standard machine-hours per truck ....7.6 machine-hours

Budgeted supplies cost .........................$4.60 per machine-hours

Actual production....................................3600 trucks

Actual machine-hours .............................26600 machine-hours

Actual supplies cost (total)...................$120711

The variable overhead efficiency variance for supplies cost is:

A. $3,496 U

B. $5,145 U

C. $5,145 F

D. $3,496 F