The following data for November have been provided by Hunn Corporation, a producer of precision drills for oil exploration: Budgeted production 5,706 drills Standard machine-hours per drill 11.6 machine-hours Standard indirect labor $ 18.86 per machioehour Standard power $ 4.48 per machineehour Actual production 5,966 drills Actual machine-hours 37,358 machine-hours Actual indirect labor $488,612 Actual power $161,086 I 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