The following standards for variable overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 5.9 hours $ 14.00 per hour The following data pertain to operations for the last month: Actual hours Actual total variable overhead cost Actual output 9,400 hours $ 125, 140 1,580 units Required: a. What is the variable overhead rate 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.) a. Variable overhead rate variance b. Variable overhead efficiency variance