Rexford Components shows the following overhead information for the current period:

Actual overhead incurred	$	105,840	, 2/3 of which is variable
Budgeted fixed overhead	$	31,104
Standard variable overhead rate per direct labor-hour	$	27
Standard hours allowed for actual production		2,820	hours
Actual labor-hours used		2,640	hours

Required:

What are the variable overhead price and efficiency variances and fixed overhead price variance? (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.)