The following data have been provided by Lopus Corporation: Book 4,600 units rint Budgeted production standard machine-hours per unit Standard lubricants Standard supplies 4.7 machine-hours 6.20 per machine-hour 4.90 per machine-hour 4,900 units Actual production Actual machine-hours Actual lubricants (total) Actual supplies (total 10,080 machine-hour 64,391 48,717 Required Compute the variable overhead rate variances for lubricants and for supplies. (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.) Variance Rate Supplies