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

Budgeted production	7,900	gears
Standard machine-hours per gear	9.3	machine-hours
Budgeted supplies cost	$ 6.20	per machine-hour
Actual production	8,300	gears
Actual machine-hours	76,930	machine-hours
Actual supplies cost (total)	$479,438

Required:

Determine the rate and efficiency variances for the variable overhead item supplies and indicate whether those variances are favorable or unfavorable.