The (partial) cost sheet for the single product manufactured at Vienna Company follows. Direct Labor Variable overhead Fixed overhead (24 hours $25) (24 hours $2) (24 hours 54 $600 48 96 The master budget level of production is 96,000 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 Actual fixed overhead incurred Direct labor officiency variance Variable overhead price variance $146,000 400,600 176,000 U 44,000 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? (For all requirements, indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. I there is no effect, do not select either option.) a. Variable overhead officiency variance b. Fixed overhead price variance c Fixed overhead production volume variance