Lamp Light Limited $($LLL$)$ manufactures lampshades. It applies variable overhead on the basis of direct labor hours. Information from LLL$\text{'}$s standard cost card follows:

$\backslash$table$[[,$Standard,,Standard$],[$Variable manufacturing overhead,Quantity,Standard Rate,Unit Cost$]]$

During August, LLL had the following actual results:

$\backslash$table$[[$Units produced and sold,$24,400],[$Actual variable overhead,$9,430],[$Actual direct labor hours,$15,400]]$

Required:

Compute LLL$\text{'}$s variable overhead rate variance, variable overhead efficiency variance, and over$-$ or underapplied variable overhead. Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[$Variable Overhead Rate Variance,,F$],[$Variable Overhead Efficiency Variance,,U$],[$Variable Overhead Spending Variance,,F$]]$