The records of Norton, Inc. show the following for July. standard labor-hours allowed per unit of output 1.3 Standard variable overhead rate per standard direct labor-hour $ 28 Good units produced Actual direct labor-hours worked Actual total direct labor 60,000 80,000 $1,617,000 Direct labor efficiency variance $ Actual variable overhead 38,000 U $2,037,000 Required: Compute the direct labor and variable overhead price and efficiency varlances. (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 Efficiency variance Variable overhead: Price variance Efficiency variance