Millonzi Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month:

Budgeted level of activity	5,200	MHs
Actual level of activity	5,000	MHs
Standard variable manufacturing overhead rate	$7.50	per MH
Actual total variable manufacturing overhead	$35,500

What was the variable overhead rate variance for the month?

$3,500 favorable

$2,000 favorable

$1,500 favorable

$1,420 unfavorable

Fudala Snow Removal's cost formula for its vehicle operating cost is $1,480 per month plus $392 per snow-day. For the month of March, the company planned for activity of 30 snow-days, but the actual level of activity was 35 snow-days. The actual vehicle operating cost for the month was $14,700. The spending variance for vehicle operating cost in March would be closest to:

$1,460 F

$500 U

$500 F

$1,460 U

The following data for November have been provided by Rickenbaker Corporation, a producer of precision drills for oil exploration:
Budgeted production		4,900	drills
Standard machine-hours per drill		9.2	machine-hours
Standard indirect labor	$	10.2	per machine-hour
Standard power	$	4.5	per machine-hour
Actual production		5,200	drills
Actual machine-hours		52,000	machine-hours
Actual indirect labor	$	782,600
Actual power	$	151,673
Required:
Compute the variable overhead rate variances for indirect labor and for power for November. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your answers to the nearest dollar amount.)
Indirect labor	$
Power	$