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

Standard hours per unit of output 6.4 hours

Standard variable overhead rate $ 13.00 per hour

The following data pertain to operations for the last month:

Actual hours 9,900 hours

Actual total variable overhead cost $ 125,190

Actual output 1,540 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.)