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

Budgeted production	5,400	drills
Standard machine-hours per drill	10.7	machine-hours
Standard indirect labor	$ 10.50	per machine-hour
Standard power	$ 4.10	per machine-hour
Actual production	5,600	drills
Actual machine-hours	37,050	machine-hours
Actual indirect labor	$ 396,570
Actual power	$ 145,660

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.)