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

Budgeted production 1,900 gears

Standard machine-hours per gear 5.4 machine-hours

Budgeted supplies cost $ 6.00 per machine-hour

Actual production 1,500 gears

Actual machine-hours 8,600 machine-hours

Actual supplies cost (total) $ 49,692

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.)

Variable Overhead Rate Variance U or F

Variable Overhead Rate Efficiency Variance U or F