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