Patel and Sons, Inc., uses a standard cost system to apply factory overhead costs to units produced. Practical capacity for the plant is defined as $50,000$ machine hours per year, which represents $25,000$ units of output. Annual budgeted fixed overhead costs are $$250,000,$ and the budgeted variable overhead cost is $$4\mathrm{.}00$ per unit. Factory overhead costs are applied on the basis of standard machine hours allowed for the units produced. Budgeted and actual output for the year was $20,000$ units, which took $41,000$ machine hours. Actual fixed overhead costs for the year amounted to $$245,000,$ while the actual variable overhead cost per unit was $$3\mathrm{.}90.$ Given this information, what was the $($a$)$ Variable Overhead Spending Variance for the year, and $($b$)$ the Variable Overhead Efficiency Variance for the year? Round answers to nearest whole dollar; indicate whether each variance was favorable $($F$)$ or unfavorable $($U$).$