The (partial) cost sheet for the single product manufactured at Vienna Company follows. Direct labor Variable overhead Fixed overhead (10 hours 8 $25) (10 hours $2) (10 hours 54) $250 20 40 The master budget level of production is 68.000 direct labor hours, which 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 Actual fixed overhead incurred Direct labor officiency variance Variable overhead price variance 5110,000 285,800 148,000 16.000 Required: o. What was the variable overhead efficiency variance? b. What was the fixed overhead price variance? c. What was the fixed overhead production volume variance? (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 Vanable overhead officiency variance Foxed overhead price varianco Fixed overhead production volume variance