I have been stuck on how to properly compute the efficiency variables in this problem. Could you please help me?

3 Paynesville Corporation manufactures and sells a preservative used in food and drug manufacturing. The company carries no inventories. The master budget calls for the company to manufacture and sell 132,000 liters at a budgeted price of $315 per liter this year. The standard direct cost sheet for one liter of the preservative follows. 2. points Direct materials Direct labor (2 pounds @ $20) (0.5 hours @ $56) $40 28 Variable overhead is applied based on direct labor hours. The variable overhead rate is $180 per direct-labor hour. The fixed overhead rate (at the master budget level of activity) is $90 per unit. All non-manufacturing costs are fixed and are budgeted at $2.8 million for the coming year. At the end of the year, the costs analyst reported that the sales activity variance for the year was $942,000 unfavorable. The following is the actual income statement in thousands of dollars) for the year. $ 40,038 Sales revenue Less variable costs Direct materials Direct labor Variable overhead Total variable costs Contribution margin Less fixed costs Fixed manufacturing overhead Non-manufacturing costs Total fixed costs Operating profit 4,218 3,410 10,730 $18, 358 $21,680 1,210 1,390 $ 2,600 $19,080 During the year, the company purchased 208,000 pounds of material and employed 56,400 hours of direct labor. Required: a. Compute the direct material price and efficiency variances. b. Compute the direct labor price and efficiency variances. c. Compute the variable overhead price and efficiency variances. (For all requirements, enter your answers in whole dollars. 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.) Answer is complete but not entirely correct. a. Direct materials: Price variance $ 58,000 U $ 1,120,000 XF Efficiency variance b. Direct labor: $ 251,600U $ 537,600 XF C. Price variance Efficiency variance Variable overhead: Price variance Efficiency variance $ 578,000U $ 1,728,000 XF