The $($partial$)$ cost sheet for the single product manufactured at Brlarcliff Corporation follows:

The master budget level of production is $45,570$ direct labor$-$hours, which is also the production volume used to compute the fixed

overhead application rate. Other Information avallable for operations over the past accounting perlod Include the following:

Required:

a$.$ What was the varlable overhead efficlency varlance?

b$.$ What was the fixed overhead price varlance?

c$.$ What was the fixed overhead production volume varlance?

Note: For all requirements, Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, or $"$U$"$ for unfavorable. If there is no

effect, do not select elther optlon.