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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 $55,200$ machine hours per year, which represents $27,600$ units of output. Annual budgeted fixed factory overhead costs are $$276,000$ and the budgeted variable factory overhead cost rate is $$3\mathrm{.}70$ per unit. Factory overhead costs are applied on the basis of standard machine hours allowed for units produced. Budgeted and actual output for the year was $21,500$ units, which took $44,200$ machine hours. Actual fixed factory overhead costs for the year amounted to $$264,800$ while the actual variable overhead cost per unit was $$3\mathrm{.}60.$

Based on the information provided above, what was $($a$)$ the variable overhead spending variance for the year, and $($b$)$ the variable overhead efficiency variance for the year? Indicate whether each variance was favorable $($F$)$ or unfavorable $($U$).($Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.$)$