The following data for March have been provided by Fickling Corporation, a producer of precision drills for oil exploration:

Budgeted production	3,400	drills
Standard machine-hours per drill	1	machine-hours
Standard indirect labor	$.90	per machine-hour
Standard power	$.70	per machine-hour
Actual production	3,525	drills
Actual machine-hours	5,120	machine-hours
Actual indirect labor	$3,850
Actual power	$3,940

Required: Compute the variable overhead rate variances for indirect labor and for power for March. Indicate whether each of the variances is favorable (F) or unfavorable (U).

Variable overhead rate variance for indirect laborVariable overhead rate variance for power