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

Budgeted production		4,150	drills
Standard machine-hours per drill		8.7	machine-hours
Standard indirect labor	$	9.7	per machine-hour
Standard power	$	3.5	per machine-hour
Actual production		4,450	drills
Actual machine-hours		40,050	machine-hours
Actual indirect labor	$	422,528
Actual power	$	117,915

Required:

Compute the variable overhead rate variances for indirect labor and for power for November. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your answers to the nearest dollar amount.)

Indirect labor	$	(Click to select) F U None
Power	$	(Click to select) U F None