The following data for November have been provided by Hunn Corporation, a producer of precision drills for oil exploration: Budgeted production Standard indirect labor Standard machine-hours per drill Standard power Actual production Actual machine-hours 4,000 drills 9.3 machine-hours $ 9.10 per machine-hour $ 2.70 per machine-hour 4,200 drills 35,650 machine-hours $ 328,743 Actual indirect labor Actual power Required: $ 93,220 Compute the variable overhead rate variances for indirect labor and for power for November. Indicate whether each of the variances is favorable (F) or unfavorable (U). (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Variable Overhead Rate Variance Indirect labor Power