The following standards for variable overhead have been established for a company that makes only one product:

Standard hours per unit of output	5.6	hours
Standard variable overhead rate	$14.00	per hour

The following data pertain to operations for the last month:

a.	What is the variable overhead rate variance for the month? (Input the amount as a positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.)