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 Direct labor: 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, unfavorable. If there is no effect, do not select either option. Price variance Efficiency variance $ 37 3,660 14,150 Variable overhead: Price variance Efficiency variance $518,300 $ 18,228 F $ 523,550