The following data reflect the current months activity for Vickers Corporation.

Actual total direct labor	$	672,220
Actual hours worked		38,000
Standard labor-hours allowed for actual output (flexible budget)		36,600
Direct labor price variance	$	11,780	F
Actual variable overhead	$	162,300
Standard variable overhead rate per standard direct labor-hour	$	4.30

Variable overhead is applied based on standard direct labor-hours allowed.

Required:

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.

direct labor:
Price Variance
Efficiency variance
Variable overhead:
Price variance
Efficiency Varience