The standard direct labor cost per unit for a company was $39 (= $26 per hour 1.5 hours per unit). During the period, actual direct labor costs amounted to $266,400, 10,400 labor-hours were worked, and 5,800 units were produced.

Required:

Compute the direct labor price and efficiency variances for the period. (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.)