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

Standard direct labor$-$hours allowed per unit of output

Standard variable overhead rate per standard direct labor$-$hour

Good units produced

Actual direct labor$-$hours worked

Actual total direct labor cost

Direct labor efficiency variance

Actual variable overhead

$4$

$$34$

$3,600$

$13,925$

$$510,200$

$$17,670,F$

$$473,450$

$$473,45$

Required:

Compute the direct labor and varlable overhead price and efficlency varlances.

Note: Do not round Intermedlate calculations. Indicate the effect of each varlance by selecting $"$F$"$ for favorable, or $"$U$"$ for unfavorable. If there is no effect, do not select elther optlon.

$\backslash$table$[[$Direct labor:,,,$],[$Price variance,,,F$],[$Efficiency variance,$$,17,670,$vec$(F)$