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 $ 646,000 ($173,600 fixed and $472,400 variable) $ 178,080 (10,240 direct labor-hours budgeted) $ 45.80 11,680 hours 12,040 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.