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

Budgeted production	1,700	gears
Standard machine-hours per gear	5.2	machine-hours
Budgeted supplies cost	$5.80	per machine-hour
Actual production	1,600	gears
Actual machine-hours	8,800	machine-hours
Actual supplies cost (total)	$49,672

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