The following data have been provided by Walker Corporation:

Budgeted production	8,200 units
Standard machine hours per motor	7.3 machine hours
Standard indirect labor rate	2.50 per machine hour
Standard power rate	1.20 per machine hour

Actual production	8,300 units
Actual machine hours (total)	61,160 machine hours
Actual indirect labor (total)	$164,923
Actual power (total)	$75,465

Lubricants and supplies are both elements of variable manufacturing overhead.

The variable overhead rate variance for lubricants is closest to: A. $1,425 U B. $13,448 U C. $12,023 U D. $12,023 F