Lima Parts, Inc., shows the following overhead information for the current period:

Actual overhead incurred . . . . . . . . . . . . . . . . . . . . . . $58,800, 2/3 of which is variable

Budgeted fixed overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $17,280

Standard variable overhead rate per

direct labor-hour . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $18

Standard hours allowed for

actual production . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,350 hours

Actual labor-hours used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,200 hours

Required

What are the variable overhead price and efficiency variances and fixed overhead price variance?