The following data reflect the current month's activity for Penley Corporation Actual total drect labor Adual hours worked Standard labor-hours allowed for actual output (exible budget) Direct labor price variance Actual variable overhead Standard variable overhead rate per standard direct labor-hour Variable overhead is applied based on standard direct labor-hours allowed Required: $636,040 36,000 34,800 $ 11,160 F $153,600 $ 430 Compute the labor and variable overhead price and efficiency variances (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.) Drect labor Price variance Efficiency variance Vanable overhead Price variance Efficiency variance