The following data have been provided by Tiano Corporation:

Budgeted Production	8,300 Units
Standard machine hours per unit	4.5 machine hours
Standard lubricants	$5.10 per machine hour
Standard supplies	$2.90 per machine hour
Actual production	8,600 units
Actual machine hours	38,270 machine hours
Actual lubricants (total)	$211,801
Actual supplies (total)	$107,566

Required:

Compute the variable overhead rate variances for lubricants and for supplies. Indicate whether each of the variances is favorable (F) or unfavorable (U). Show your work!