Required information [The following information applies to the questions displayed below] Patel and Sons incorporated 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. Arinual budgeted fixed factory overhead costs are $250,000 and the budgeted varlable factory overhead cost rate is $4 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 20,000 units, which took 41,000 machine hours. Actual fixed factory overhead costs for the year amounted to $245,000, while the actual variable overthead cost per unit was $3.90. Based on the information provided above, what was (a) the variable overhead spending variance for the year, and (b) the varlable overhead efficiency variance for the year? Indicate whether each variance was favorable (F) or unfavorable (U). (Do not round intermediate colculations. Round your final answers to the nearest whole dollar omount.)