Lima Parts, Inc., shows the following overhead information for the current period

Actual overhead incurred	$60,700, 3/4 of which is variable
Budgeted fixed overhead	$18,230
Standard variable overhead rate per
direct labor-hour	$24
Standard hours allowed for
actual production	2,550 hours
Actual labor-hours used	2,800 hours

Required:

What are the variable overhead price and efficiency variances and fixed overhead price variance? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Do not round intermediate calculations.)