The following data for November have been provided by Hunn Corporation, a producer of precision drills for oil exploration: Standard machine-hours per drill Budgeted production Standard indirect labor Standard power Actual production Actual machine-hours Actual indirect labor Actual power 4,800 drills 10.1 machine-hours $ 9.90 per machine-hour $ 3.50 per machine-hour 5,000 drills 36,450 machine-hours $ 365,444 $ 124,290 Required: 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.) Indirect labor Power Variable Overhead Rate Variance