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	$ 25
Good units produced	3,420
Actual direct labor-hours worked	13,250
Actual total direct labor cost	$ 485,900
Direct labor efficiency variance	$ 15,996 F
Actual variable overhead	$ 331,250

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.

Direct Labor	?
Price variance	?	F
Efficiency variance	?	F
Variable overhead
Price variance	$ 0
Efficiency variance	?	F