Ice Box Gourmet, Inc. produces containers of frozen food. During April the company produced 740 cases of food and incurred the following actual costs.

Overhead is budgeted and applied using direct-labor hours. Standard cost and annual budget information are as follows:

Required:

Compute the following variances from the available data. Do not round intermediate calculations. Round "Variable-overhead efficiency variance" to 2 decimal places. Make sure you do not forget to label the variances U or F.