Russell Wilson Corporation, which makes deep space equipment and gears, hos provided the following data for a recent month Budgeted production Standard machine-hours per gear budgeted supplies cont Actual production Actual machine-hour Actual supplies cout (total) 1.700 gears 5.8 machine hours 5 6.40 per machine-hour 1,300 gear 0,000 machine-hours 549,792 Required: Determine the rate and efficiency variances for the variable overhead tem supplies and indicate whether those variances are favorable or unfavorable, Indicate the effect of each variance by selecting "P" for favorable, "U" for unfavorable, and "None" for no effect (le, zero variance). Input all amounts as positive values.) Variable overhead rate variance Variable overhead officiency variance