The following data has been provided by Moretta Corporation, acompany that produces forklift trucks:
Budgeted production 3400 trucks
Standard machine-hours per truck 2.9machine-hours
Standard suppliescost $1.50 per machine hour
Actualproduction 3800 trucks
Actualmachine-hours 10930 machine-hours
Actual supplies cost(total) $17496
Supplies cost is an element of variable manufacturing overhead.The variable overhead efficiency variance for supplies cost is:
A) $135 U
B) $135 F
C) $966 U
D) $966 F
