Acme Company's production budget for August is 18,900 units and includes the following component unit costs: direct materials, $72 direct labor, \$11.4: variable overhead, $5.4. Budgeted fixed overhead is $46,000. Actual production In August was 21,840 units. Actual unit component costs incurred during August include direct materials, $9.60; direct labor, $10.80; variable overhead, $6.20. Actual fixed overhead was $48,900. The standard variable overhead rate per unit consists of $5.4 per machine hour and each unit is allowed a standard of 1 hour of machine time. During August, $135,408 of actual variable overhead cost was incurred for 24.180 machine hours. Required: Calculate the variable overhead spending variance and the variable verhead efficiency variance. Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (li.e., zero variance)