Brice Corporation shows the following overhead information for the current period: Actual overhead incurred ($276,200 fixed and $774,200 $1,050,400 variable) Budgeted fixed overhead $ 281,200 (21,800 direct labor-hours budgeted) Standard variable overhead rate per direct labor-hour $ 29.98 Standard hours allowed for actual production 25,400 hours Actual labor-hours used 26,300 hours Required: What are the variable overhead price and efficiency variances and the fixed overhead price variance? (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Variable overhead Price variance Efficiency variance Fixed overhead Price variance