Fraser Inc., a producer of donut making tools, has provided the following data for June:

Budgeted production $4,000$ tools

Standard machine$-$hours per tool $9\mathrm{.}3$ machine$-$hours

Standard indirect labor $ $9\mathrm{.}10$ per machine$-$hour

Standard power $ $2\mathrm{.}70$ per machine$-$hour

Actual production $4,200$ tools

Actual machine$-$hours $35,650$ machine$-$hours

Actual indirect labor $ $328,743$

Actual power $ $93,220$

$1.$ Compute the variable overhead rate variance for indirect labor for June.

$2.$ Compute the variable overhead rate variance for power for June.