The following information is provided to assist you in evaluating the performance of the production operations of Studio Company:

Units produced (actual)	54,000
Master production budget
Direct materials	$128,370
Direct labor	108,920
Overhead	178,940
Standard costs per unit
Direct materials	$1.65 2 gallons per unit of output
Direct labor	$14 per hour 0.2 hour per unit
Variable overhead	$13.50 per direct labor-hour
Actual costs
Direct materials purchased and used	$148,185 (80,100 gallons)
Direct labor	133,100 (9,680 hours)
Overhead	174,200 (61% is variable)

Variable overhead is applied on the basis of direct labor-hours.

Required:

Calculate all variable production cost price and efficiency variances and fixed production cost price and production volume variances. (Do not round intermediate calculations. 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.)

Production Volume Variance Price Variance Efficiency Variance Direct materials Direct labor Variable overhead Fixed overhead Production Volume Variance Price Variance Efficiency Variance Direct materials Direct labor Variable overhead Fixed overhead