Records at the Farnsworth Corporation contained the following data for the most recent period of activity: Actual total direct labor cost $ 468,100 Actual direct labor-hours worked 15,100 Standard direct labor-hours allowed for actual output (flexible budget) 14,200 Direct labor price variance $45,300 F Actual variable overhead $ 347,300 Standard variable overhead rate per standard direct labor-hour $ 22 Variable overhead is applied based on standard direct labor-hours allowed. Required: Compute the variable overhead price variances.