Creger Corporation, which makes landing gears, has provided the following data for a recent month: Budgeted production Standard machine-hours per gear Budgeted supplies cost Actual production Actual machine-hours Actual supplies cost (total) 2,100 gears 5.8 machine-hours $ 6.40 per machine-hour 1,300 gears 8,040 machine-hours $49,832 Required: Determine the spending and efficiency variances for the variable overhead item supplies and indicate whether those variances are favorable or unfavorable. (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.) Variable overhead spending variance Variable overhead efficiency variance