Refer to the data in Brief Exercise 15-16. Given this information, what was 

(a) The variable overhead spending variance for the year 

(b) The variable overhead efficiency variance for the year? Round answers to the nearest whole dollar; indicate whether each variance was favorable (F) or unfavorable (U).

Exercise 15-16

Patel and Sons Inc. uses a standard cost system to apply factory overhead costs to units produced. Practical capacity for the plant is defined as 50,000 machine hours per year, which represents 25,000 units of output. Annual budgeted fixed factory overhead costs are $250,000 and the budgeted variable factory overhead cost rate is $4 per unit. Factory overhead costs are applied on the basis of standard machine hours allowed for units produced. Budgeted and actual output for the year was 20,000 units, which took 41,000 machine hours. Actual fixed factory overhead costs for the year amounted to $245,000, while the actual variable overhead cost per unit was $3.90.