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

Budgeted production $5,100$ drills

Standard machine$-$hours per drill $10\mathrm{.}4$ machine$-$hours

Standard indirect labor $ $10\mathrm{.}20$ per machine$-$hour

Standard power $ $3\mathrm{.}80$ per machine$-$hour

Actual production $5,300$ drills

Actual machine$-$hours $36,750$ machine$-$hours

Actual indirect labor $ $378,595$

Actual power $ $137,200$The following data for November have been provided by Hunn Corporation, a producer of precision drills for oil exploration:

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.$)$