The standard direct labor cost per call for Crescent Call Centers (CCC) is $9.25 (= $37 per labor-hour 4 calls per hour). Actual direct labor costs during the period totaled $150,010. Also during the period, 4,212 labor-hours were worked, and 14,960 calis were handled. Required: Compute the direct labor price and efficiency variances for the period. Note: 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