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 $ $38$

Good units produced $3,680$

Actual direct labor$-$hours worked $14,225$

Actual total direct labor cost $ $521,000$

Direct labor efficiency variance $ $18,414$ F

Actual variable overhead $ $540,550$The records of Heritage Home Supplies show the following for July:

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.