Brice Corporation shows the following overhead information for the current period. Actual overhead incurred Budgeted fixed overhead Standard variable overhead rate per direct labor-hour $1,050,800 ($276,400 fixed and $774,400 variable) $ 281,600 (22,000 direct labor-hours budgeted) $ 29.96 Standard hours allowed for actual production Actual labor-hours used 25,600 hours 26,500 hours Required: What are the variable overhead price and efficiency variances and the fixed overhead price variance? (Indicate the effect of e 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