INTRO Budgeted production standard machine-hours per unit Standard lubricants Standard supplies Actual production Actual machine-hours Actual lubricants (total) 2,600 units 2.7 machine-hours $ 4.20 per machine-hour $ 2.90 per machine-hour 2,900 units 8,080 machine-hours $35, 151 Actual supplies (total) $23,038 Required: Compute the variable overhead rate variances for lubricants and for supplies. Indicate whether each of the variances is favorable (F) or unfavorable (U)