Buis Corporation, which makes landing gears, has provided the following data for a recent month:

Budgeted production	2,400	gears
Standard machine-hours per gear	6.1	machine-hours
Budgeted supplies cost	$6.70	per machine-hour
Actual production	1,200	gears
Actual machine-hours	7,750	machine-hours
Actual supplies cost (total)	$49,862

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 "0" 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

$

(Click to select)FUNone

Variable overhead efficiency variance

$

(Click to select)FUNone

The Fischer Corporation uses a standard costing system. The following data have been assembled for December:

Actual direct labor-hours worked	6,700	hours
Standard direct labor rate	$10	per hour
Labor efficiency variance	$1,500	unfavorable

The standard hours allowed for December's production is:

6,400 hours

6,550 hours

6,700 hours

6,850 hours