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

$\backslash$table$[[$Budgeted production,$7,900,$gears$],[$Standard machine$-$hours per gear$9\mathrm{.}3,$machine$-$hours,$],[$Budgeted supplies cost,$$6\mathrm{.}20,$per machine$-$hour$],[$Actual production,$8,300,$gears$],[$Actual machine$-$hours,$76,930,$machine$-$hours$],[$Actual supplies cost $($total$),$$$479,438,]]$

Required:

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