The Faraday Plant of Hindle, Incorporated shows the following overhead information for the current period:

Actual overhead incurred	$ 650,000	($175,600 fixed and $474,400 variable)
Budgeted fixed overhead	$ 180,480	(10,640 direct labor-hours budgeted)
Standard variable overhead rate per direct labor-hour	$ 46.00
Standard hours allowed for actual production	12,080	hours
Actual labor-hours used	12,440	hours

Required:

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

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.