Creger Corporation, which makes landing gears, has provided the below data for a recent month:

Budgeted production	1,200	gears
Standard machine-hours per gear	4.7	machine-hours
Budgeted supplies cost	$ 5.30	per machine-hour
Actual production	1,900	gears
Actual machine-hours	9,600	machine-hours
Actual supplies cost (total)	$ 49,622

Required:

Determine the rate and efficiency variances for the variable overhead item supplies.