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

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$$Standard hours per unit of output$6\mathrm{.}7$hoursStandard variable overhead rate$$13\mathrm{.}50$per hour

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The following data pertain to operations for the last month:

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$$Actual hours$9,600$hoursActual total variable overhead cost$$125,220$Actual output$1,420$units

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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.$)$