$18.$ Creger Corporation, which makes landing gears, has provided the following data for a recent month:

Budgeted production $2,000$ gears

Standard machine$-$hours per gear $5\mathrm{.}7$ machine$-$hours

Budgeted supplies cost $ $6\mathrm{.}60$ per machine$-$hour

Actual production $1,300$

Actual machine$-$hours $8,030$ machine$-$hours

Actual supplies cost $($total$)$ $ $49,822$

Required: Determine the rate and efficiency variances for the variable overhead item supplies and indicate whether those variances are favorable or unfavorable