The best cost driver that Carlson has for variable factory overhead in the assembly department is machine hours. During July, the company budgeted $288$ machine hours and $$2,592$ for its Kentucky plant$$s assembly department. The actual variable overhead incurred was $$2,748,$ which was related to $300$ machine hours.

The variable overhead spending variance and variable overhead efficiency variance are:

Select one:

a$.$

Variable overhead spending variance $$108$ U$,$ Variable overhead efficiency variance $$24$ U

b$.$

Variable overhead spending variance $$48$ U$,$ Variable overhead efficiency variance $$108$ U

c$.$

Variable overhead spending variance $$24$ U$,$ Variable overhead efficiency variance $$108$ U

d$.$

Variable overhead spending variance $$48$ F$,$ Variable overhead efficiency variance $$108$ U