The following data have been provided by Lopus Corporation: Budgeted production Standard machine-hours per unit Standard lubricants Standard supplies 3,700 units 3.8 machine-hours $ 5.30 per machine-hour $ 4.00 per machine-hour Actual production Actual machine-hours Actual lubricants (total) Actual supplies (total) 4,000 units 9,180 machine-hours $51,243 $35,951 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