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

Budgeted production		4,500	drills
Standard machine-hours per drill		9.8	machine-hours
Standard indirect labor	$	9.60	per machine-hour
Standard power	$	3.20	per machine-hour
Actual production		4,700	drills
Actual machine-hours		36,150	machine-hours
Actual indirect labor	$	352,724
Actual power	$	111,290

Required:

Compute the variable overhead rate variances for indirect labor and for power for November. (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.)