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

Budgeted production	2,100	gears
Standard machine-hours per gear	5.6	machine-hours
Budgeted supplies cost	$6.20	per machine-hour
Actual production	1,300	gears
Actual machine-hours	8,200	machine-hours
Actual supplies cost (total)	$49,712

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.)