The Faraday Plant of Hindle, Incorporated shows the following overhead information for the current period: Actual overhead incurred Budgeted fixed overhead Standard variable overhead rate per direct labor-hour Standard hours allowed for actual production Actual labor-hours used Required: $ 648,000 ($174,600 fixed and $473,400 variable) $ 179,280 (10,440 direct labor-hours budgeted) $45.90 11,880 hours 12,240 hours 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. Variable overhead Price variance Efficiency variance Fixed overhead Price variance