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 labor and variable overhead price and efficiency variances. Note: 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.