The (partial) cost sheet for the single product manufactured at Vienna Company follows.

Direct labor	(18 hours @ $25)	$	450
Variable overhead	(18 hours @ $2)		36
Fixed overhead	(18 hours @ $4)		72

The master budget level of production is 84,000 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	$	134,000
Actual fixed overhead incurred		351,400
Direct labor efficiency variance		164,000	U
Variable overhead price variance		32,000	F

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. If there is no effect, do not select either option.)