The following data have been provided by Lopus Corporation: Budgeted production Standard machine-hours per unit Standard lubricants Standard supplies Actual production Actual machine-hours Actual lubricants (total) Actual supplies (total) 3,400 units 3.5 machine-hours $5.00 per machine-hour $ 3.70 per machine-hour 3,700 units 8,880 machine-hours $46,084 $32,492 Required: Compute the variable overhead spending 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 Spending Variance Lubricants Supplies