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

The following data pertain to operations for the last month:

Required:

a$.$ What is the variable overhead rate 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.$)$