The answers given are correct. Please show the steps to solve it$.$

The records of Heritage Home Supplies show the following for July: Standard direct labor-hours allowed per unit of output Standard variable overhead rate per standard direct labor-hour Good units produced Actual direct labor-hours worked Actual total direct labor cost Direct labor efficiency variance Actual variable overhead Required: Compute the direct labor and variable overhead price and efficiency variances. 4 $ 39 3,700 14, $ 523,700 $ 18,600 $ 557,700 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. Direct labor Price variance Efficiency variance Variable overhead: Price variance Efficiency variance s s s 8,260 18,600 19,500