The standard costs for Talk Too Much Inc., a company that makes cell phones, is as follows:

Standard Cost per Unit	Total
Variable overhead	8 hours @ $9 per hour	$ 72

Overhead is applied to products on the basis of standard direct labor hours for actual production.

The following information is available regarding the company's operations for the period:

Actual units produced	11,500 units
Total actual direct labor hours	98,000 hours
Actual variable manufacturing overhead incurred	$920,000
Budgeted units for the period	10,850 units

Required:

Calculate the variable overhead variances.

Use your answer to answer the following questions.

NOTE: Please enter all variances as positive numbers.

The amount of the variable manufacturing overhead spending variance for the period is $______________.

Indicate if the variable manufacturing overhead spending variance is favourable (enter the letter F) or unfavourable (enter the letters UF).

The amount of the variable manufacturing overhead efficiency variance for the period is $______________.

Indicate if the variable manufacturing overhead efficiency variance is favourable (enter the letter F) or unfavourable (enter the letters UF).