Bondi Corporation makes automotive engines. For the most recent month, budgeted production was 3,100 engines. The standard power cost is $2.20 per machine-hour. The company's standards indicate that each engine requires 10.9 machine-hours. Actual production was 3,400 engines. Actual machine-hours were 35,130 machine-hours. Actual power cost totaled $81,975.

Required: Determine the rate and efficiency variances for the variable overhead item power cost and indicate whether those variances are unfavorable or favorable. (Input all amounts as positive values.)

Variable overhead rate variance _______ _____ ( F , U ) (lol not litterally)

variable overhead efficiency varience ______ _____ ( F, U )