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Freytag Corporation's variable overhead is applied on the basis of direct labor - hours. The company has established the following variable overhead standards for product

Freytag Corporation's variable overhead is applied on the basis of direct labor-hours. The company has established the following variable overhead standards for product N06C:
Standard direct labor-hours 3.5 hours per unit of N06C
Standard variable overhead rate $ 5.30 per hour
The following data pertain to the most recent month's operations during which 1,600 units of product N06C were made:
Actual direct labor-hours worked 5,500
Actual variable overhead incurred $ 29,640
Required:
What was the variable overhead rate variance for the month?
What was the variable overhead efficiency variance for the month?
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.

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