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Freytag Corporation's variable overhead is applied on the basis of direct laborhours. The company has established the following variable overhead standards for product NOGC: Standard direct laborhours 3.5 hours per unit of "BBC Standard variable overhead rate $ 5.26 per hour The following data pertain to the most recent month's operations during which 1,500 units of product NOBC were made: Actual direct laborhours worked 5,186 Actual variable overhead incurred $2?,549 I Required: a. What was the variable overhead rate variance for the month? b. What was the variable overhead efciency 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 efciencyr variance