Buis C orporation, which makes landing gears, has provided the following data for a recent month 1,300 gears Budgeted production Standard machine-hours per gear Budgeted supplies cost Actual production Actual machine-hours Actual supplies cost (total) 4.8 machine-hours $5.40 per machine-hour 1,900 gears 9,400 machine-hours $49,632 Required Determine the rate and efficiency variances for the variable overhead item supplies and indicate whether those variables are favorable or unfavorable. (Input all amounts as positive values. Leave no cells blank be certain to enter "O" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$ sign in your response.) Variable overhead rate variance 1,128 F Variable overhead efficiency variance 1,512 U