Standard labor-hours allowed per unit of output 2.3 Standard variable overhead rate per standard direct labor-hour $ 38 Good units produced 60,000 Actual direct labor-hours worked. Actual total direct labor 139,000 $6,781,000 Direct labor efficiency variance $ Actual variable overhead 48,000 U $5,091,000 Required: Compute the direct labor and variable overhead price and efficiency variances. (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.) Direct labor: Price variance Efficiency variance Variable overhead: Price variance Efficiency variance