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

Standard hours per unit of output

Standard variable overhead rate

$6\mathrm{.}3$ hours

$$13\mathrm{.}50$ per hour

The following data pertain to operations for the last month:

Actual hours

Actual total variable overhead cost

Actual output

$9,800$ hours

$$125,180$

$1,540$ units

Required:

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

b$.$ What is the variable overhead efficiency variance for the month?

Note: 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.

Variable overhead rate variance