The following data for November have been provided by Hunn Corporation, a producer of precision drills for oil exploration Budgeted production 4,300 drills Standard machine-hours per drill 9.6 machine-hours Standard indirect labor 9.40 per machine-hour Standard power 3.00 per machine-hour Actual production 4,500 drills Actual machine-hours 35,950 machine-hours Actual indirect labor $342, 562 Actual power $ 104, 510 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.) Variable Overhead Rate Variance Indirect labor Power