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

Standard hours per unit of output $5\mathrm{.}0$ hours

Standard variable overhead rate $ $15\mathrm{.}00$ per hour

The following data pertain to operations for the last month:

Actual hours $8,700$ hours

Actual total variable overhead cost $ $125,050$

Actual output $1,730$ units

Required:

a$.$ What is the variable overhead spending variance for the month?

b$.$ What is the variable overhead efficiency variance for the month?

$($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.$)$