Anthon Corporation has provided the following Information regarding last month's activities. Units produced (actual) Master production budget Direct materials Direct labor Overhead Standard costs per unit Direct materials Direct labor Variable overhead Actual costs Direct materials purchased and used Direct labor Overhead 10,740 $ 239,184 202,944 273,612 $ 3.96 per liter x 5 liters per unit of output $ 33.60 per hour x 0.50 hour per unit $ 29.30 per direct labor-hour $ 223,080 (57,200 liters) 179,208 (5,240 hours) 280,000 (58% is variable) Variable overhead is applied on the basis of direct labor-hours. Required: Calculate all variable production cost price and efficiency variances and fixed production cost price and production volume variances. Note: Do not round Intermediate calculations. Indicate the effect of each varlance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option. Production Volume Price Variance Efficiency Variance Variance Direct materials $ 3,432 F $ 13,860 U Direct labor $ 3,144 U $ 4,368 F Variable overhead $ 8,868 U Fixed overhead U