The following standards for variable overhead have been established for a company that makes only one product:

Standard hours per unit of output

$4\mathrm{.}4$ hours

Standard variable overhead rate

$$16\mathrm{.}00$ per hour

The following data pertain to operations for the last month:

Actual hours

$8,100$ hours

Actual total variable overhead cost

Actual output

$$124,990$

$1,820$ units

Required:

a$.$ What is the variable overhead spending variance for the month?

b$.$ What is the variable overhead efficiency 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.$)$