Brice Corporation shows the following overhead information for the current period:

Actual overhead incurred	$	1,050,000	($276,000 fixed and $774,000 variable)
Budgeted fixed overhead	$	280,800	(21,600 direct labor-hours budgeted)
Standard variable overhead rate per direct labor-hour	$	30
Standard hours allowed for actual production		25,200	hours
Actual labor-hours used		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.)

Variable overhead:
Price variance
Efficiency variance
Fixed overhead:
Price variance