The records of Norton, Inc. show the following for July. Standard labor-hours allowed per unit of output 2.4 Standard variable overhead rate per standard direct labor-hour $ 39 Good units produced 60,000 Actual direct labor-hours worked 145,000 Actual total direct labor $ 7,215,000 Direct labor efficiency variance $ 49,000 U Actual variable overhead $ 5,465,000 Required: Compute the direct labor and variable overhead price and efficiency variances