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 Standard hours allowed for actual production Actual labor-hours used $ 1,054,000 ($278,000 fixed and $776,000 variable) $ 284,800 (23,600 direct labor-hours budgeted) $ 29.40 27,200 hours 28,100 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.) Variable overhead: Price variance Efficiency variance Fixed overhead: Price variance