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

Budgeted production	4,700	drills
Standard machine-hours per drill	2	machine-hours
Standard indirect labor	$1.20	per machine-hour
Standard power	$1.00	per machine-hour
Actual production	4,890	drills
Actual machine-hours	8,110	machine-hours
Actual indirect labor	$8,890
Actual power	$8,384

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