Bondi Corporation makes automotive engines. For the most recent month, budgeted production was $2,000$ engines. The standard power cost is $$3\mathrm{.}00$ per machine$-$hour. The company's standards indicate that each engine requires $9\mathrm{.}8$ machine$-$hours. Actual production was $2,300$ engines. Actual machine$-$hours were $21,680$ machine$-$hours. Actual power cost totaled $$73,602.$

Required:

Determine the rate and efficiency variances for the variable overhead item power cost and indicate whether those variances are unfavorable or favorable.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.

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