Freytag Corporation's variable overhead is applied on the basis of direct labor-hours. The company has established the followin variable overhead standards for product N06C: The following data pertain to the most recent month's operations during which 2,100 units of product N06C were made: Required: a. What was the variable overhead spending variance for the month? b. What was the variable overhead efficiency variance for the month? (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.)