Records at the Farnsworth Corporation contained the following data for the most recent period of activity:

Actual total direct labor cost	$ 524,260
Actual direct labor-hours worked	15,360
Standard direct labor-hours allowed for actual output (flexible budget)	14,720
Direct labor price variance	$47,900 F
Actual variable overhead	$ 349,900
Standard variable overhead rate per standard direct labor-hour	$ 21

Variable overhead is applied based on standard direct labor-hours allowed.

Required:

Compute the labor and variable overhead price and efficiency variances.

Note: Do not round intermediate calculations. 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.