Utilities	$16,400 plus $0.14 per machine-hour	$	20,440
Maintenance	$39,000 plus $1.60 per machine-hour	$	58,400
Supplies	$0.30 per machine-hour	$	4,600
Indirect labor	$94,600 plus $1.10 per machine-hour	$	113,100
Depreciation	$68,500	$	70,200

During March, the company worked 14,000 machine-hours and produced 8,000 units. The company had originally planned to work 16,000 machine-hours during March.

Complete the report showing the activity variances for March. (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.)

Complete the report showing the spending variances for March. (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.)