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

Direct labor	(2 hours @ $30)	$ 60
Variable overhead	(2 hours @ $9)	18
Fixed overhead	(2 hours @ $11)	22

The master budget level of production is 45,000 direct labor-hours, which is also the production volume used to compute the fixed overhead application rate. Other information available for operations over the past accounting period include the following:

Actual variable overhead incurred	$ 411,000
Actual fixed overhead incurred	463,000
Direct labor efficiency variance	63,000 F
Variable overhead price variance	6,000 U

Required: a. What was the variable overhead efficiency variance? b. What was the fixed overhead price variance? c. What was the fixed overhead production volume variance?

Note: For all requirements, 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.

a. Variable overhead efficiency variance		__________
b. Fixed overhead price variance
c. Fixed overhead production volume variance