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 $ 43 Good units produced 3,780 Actual direct labor-hours worked 14,600 Actual total direct labor cost $ 534,500 Direct labor efficiency variance $ 19,344 F Actual variable overhead $ 627,800 Required: Compute the direct labor and variable overhead price and efficiency variances. Note: Do not round intermediate calculation