Brice Corporation shows the following overhead Information for the current period. $1,050,000 ($276,000 fixed and $774,600 variable) $ 280,800 (21,600 direct labor hours budgeted) Actual overhead incurred Budgeted fixed overhead Standard variable overhead rate per direct labor hour Standard hours allowed for actual production Actual labor hours used $ 30 25,200 hours 26,100 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.) Vanable overhead Price variance Efficiency variance Fixed overhead Price variance