The standard direct labor cost per unit for a company was $42 (= $28 per hour x 1.5 hours per unit). During the period, actual direct labor costs amounted to $260,400, 9,200 labor-hours were worked, and 6,300 units were produced. Required: Compute the direct labor price and efficiency variances for the period. (Indicate the effect of each varlance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Price variance Efficiency variance