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

Standard hours per unit of output $6\mathrm{.}6$ hours

Standard variable overhead rate $ $13\mathrm{.}00$ per hour

The following data pertain to operations for the last month:

Actual hours $9,800$ hours

Actual total variable overhead cost $ $125,210$

Actual output $1,460$ units

Required:

What is the variable overhead rate variance for the month?

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.