The following data have been provided by Lopus Corporation:

Budgeted production		3,900	units
Standard machine-hours per unit		4.0	machine-hours
Standard lubricants	$	5.50	per machine-hour
Standard supplies	$	4.20	per machine-hour
Actual production		4,200	units
Actual machine-hours		9,380	machine-hours
Actual lubricants (total)	$	54,248
Actual supplies (total)	$	38,558

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.)

Variable Overhead Rate Variance Lubricants Supplies