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

Standard hours per unit of output	4.6	hours
Standard variable overhead rate	$ 16.00	per hour

The following data pertain to operations for the last month:

Actual hours	8,300	hours
Actual total variable overhead cost	$ 125,010
Actual output	1,790	units

Required:

1. What is the variable overhead rate variance for the month?
2. What is the variable overhead efficiency variance for the month?

Note: 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.