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 hour	$ 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:

Actual units produced	50 units
Total actual direct labor hours	1,800 hours
Actual variable manufacturing overhead incurred	$32,000
Budgeted units for the period	60 units

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).