The following data have been provided by Moretta Corporation, a company that produces forklift trucks: Budgeted production 3,400 trucks Standard machine-hours per truck 2.9 machine-hours Standard supplies cost $ 1.50 per machine-hour Actual production 3,800 trucks Actual machine-hours 10,930 machine-hours Actual supplies cost (total) $ 17,496 ​ Supplies cost is an element of variable manufacturing overhead. The variable overhead efficiency variance for supplies cost is: Question 9 options: A) $966 U B) $135 F C) $966 F D) $135 U