The following data have been provided by Walker Corporation:

Budgeted production	6,300 motors
Standard machine hours per motor	6.9 machine hours
Standard indirect labor rate	4.50 per machine hour
Standard power rate	2.10 per machine hour

Actual production	6,500 motors
Actual machine hours (total)	44,170 machine hours
Actual indirect labor (total)	$194,418
Actual power (total)	$89,169

Indirect labor and power are both elements of variable manufacturing overhead.

The variable overhead rate variance for indirect labor is closest to:

A. $7,407 F B. $4,347 F C. $4,347 U D. $3,060 F

The variable overhead rate variance for power is closest to: A. $1,428 F B. $5,016 F C. $5,016 U D. $3,588 F