The records of Norton, Inc. show the following for July Standard 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 Direct labor efficiency variance Actual variable overhead 1.3 28 68,000 80,000 31,617,000 38,000 $2,037,000 Required: Compute the direct labor and variable overhead price and efficiency variances. (Do not round Intermediate calculations. Indicate the effect of each verlance by selecting "P" for favorable, or "U" for unfavorable. If there is no effect, do not select either option) Director Price variance Eficiency varao Variable overhead Price variance Ency variance U u U