b$.$ This part of the question is not part of your Connect assignment.

$3-$a$.$ Compute the variable overhead spending and efficiency variances. $($Do not round intermediate calculations. Round "Efficiency variance" answer to $2$ decimal places. Indicate the effect of each variance by selecting $"F"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance.$).)$

$\backslash$table$[[$Variable overhead spending variance$],[$Variable overhead efficiency variance$]]$