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The following data have been provided by Petri Corporation: Budgeted production 7,800 motors Standard machine-hours per motor 6.9 machine-hours Standard indirect labor rate $2.50 per

The following data have been provided by Petri Corporation:

Budgeted production 7,800 motors
Standard machine-hours per motor 6.9 machine-hours
Standard indirect labor rate $2.50 per machine-hour
Standard power rate $2.00 per machine-hour
Actual production 8,000 motors
Actual machine-hours (total) 54,510 machine-hours
Actual indirect labor cost (total) $132,685
Actual power cost (total) $108,158

Indirect labor and power are both elements of variable manufacturing overhead. The variable overhead rate variance for power is closest to:

$1,380 F

$862 F

$2,242 F

$2,242 U

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