The following data have been provided by liggett corporation: budgeted production 7,400 units standard machine-hours per unit 6.6 machine-hours standard lubricants rate $ 3.50 per machine-hour standard supplies rate $ 2.00 per machine-hour actual production 7,600 units actual machine-hours (total) 49,840 machine-hours actual lubricants cost (total) $ 179,821 actual supplies cost (total) $ 98,933 lubricants and supplies are both elements of variable manufacturing overhead. the variable overhead rate variance for lubricants is closest to:
multiple choice
a. $1,120 f
b. $5,381 f
c. $4,261 u
d. $5,381 u