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) 1,300 gears 8.0 machine-hours 56.60 per machine-hour 1,200 gears 7,960 machine-hours $49,752 Required: Determine the rate 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 (le., zero variance). Input all amounts as positive values.) Variable overhead rate variance Variable overhead efficiency variance