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

Actual total direct labor cost

Actual direct labor$-$hours worked

Standard direct labor$-$hours allowed for actual output $($flexible budget$)$

Direct labor price variance

$$506,800$

$15,280$

$14,560$

$$47,100F$

$$349,100$

$$21$

Actual variable overhead

Standard variable overhead rate per standard direct labor$-$hour

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.

$\backslash$table$[[$Direct labor:,,$],[$Price variance,,$],[$Efficiency variance,,$],[$Variable overhead:,,$],[$Price variance,,$],[$Efficiency variance,,$]]$