Acme Company's production budget for August is 18,500 unlts and includes the following component unlt costs: direct materlals, $8.1; direct labor, $11.0; varlable overhead, $5.0. Budgeted fixed overhead is $42,000. Actual production in August was 20,250 units. Actual unit component costs incurred durlng August include direct materials, $9.20; direct labor, $10.40; varlable overhead, $5.50. Actual fixed overhead was $44,500. The standard varlable overhead rate per unlt consists of $5.0 per machine hour and each unit is allowed a standard of 1 hour of machine time. During August, $111,375 of actual varlable overhead cost was incurred for 20,625 machine hours. Required: Calculate the varlable overhead spending varlance and the varlable overhead efficlency variance. Note: Do not round Intermedlate calculations. Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero varlance)