Comet Corporation, which makes bookshelves, has provided the following data for July:

Budgeted Production	1,100	Bookshelves
Actual Production	1,050	Bookshelves
Standard Machine Hours per Bookshelf	7.4	Machine Hours
Actual Machine Hours	7,820	Machine Hours
Budgeted Variable Overhead Cost per Machine Hour:
Indirect Labor	$11.00	Per Machine Hour
Power	$2.80	Per Machine Hour
Actual Total Variable Overhead Costs:
Indirect Labor	$85,600
Power	$19,360

a) What would be the combined activity variances of indirect labor and power? (specify Favorable or Unfavorable in the following format: $6,000 U)

b) Calculate the rate variance for indirect labor. (specify Favorable or Unfavorable in the following format: $6,000 U)

c) Calculate the efficiency variance for power. (specify Favorable or Unfavorable in the following format: $6,000 U)