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

Budgeted production $1,600$ gears

Standard machine$-$hours per gear $5\mathrm{.}9$ machine$-$hours

Budgeted supplies cost $ $6\mathrm{.}50$ per machine$-$hour

Actual production $1,200$ gears

Actual machine$-$hours $7,990$ machine$-$hours

Actual supplies cost $($total$)$ $ $49,782$

Required:

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

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.