Rosemary Corporation is an exclusive jewelry designer and manufacturer. The following standard costs were developed for one of their products: Standard Cost per Unit Total Variable overhead 16 hours @ $45 per hours 800 Overhead is applied to products on the basis of standard direct labor hours for actual production The following information is available regarding the company's operations for the period: 50 units 1,800 hours $32,000 60 units Actual units produced Total actual direct labor hours Actual variable manufacturing overhead incurred Budgeted units for the period Required: Calculate the variable overhead variances. Use your answer to answer the following questions. NOTE: Please enter all variances as positive numbers. The amount of the variable manufacturing overhead spending variance for the period is $. Indicate if the variable manufacturing overhead spending variance is favourable (enter the letter F) or unfavourable (enter the letters UF). The amount of the variable manufacturing overhead efficiency variance for the period is $ Indicate if the variable manufacturing overhead efficiency variance is favourable (enter the letter F) or unfavourable (enter the letters UF)