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

Actual overhead incurred $ $631,000($$$166,100$ fixed and $$464,900$ variable$)$

Budgeted fixed overhead $ $169,080(8,740$ direct labor$-$hours budgeted$)$

Standard variable overhead rate per direct labor$-$hour $ $45\mathrm{.}05$

Standard hours allowed for actual production $10,180$ hours

Actual labor$-$hours used $10,540$ hours

Required:

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