The records of Heritage Home Supplies show the following for July:

Standard direct labor-hours allowed per unit of output	4
Standard variable overhead rate per standard direct labor-hour	$ 35
Good units produced	3,620
Actual direct labor-hours worked	14,000
Actual total direct labor cost	$ 512,900
Direct labor efficiency variance	$ 17,856 F
Actual variable overhead	$ 490,000

Required:

Compute the direct labor and variable overhead price and efficiency variances.

Note: Do not round intermediate calculations. 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.