The standard direct labor cost per unit for a company was $27 (- $18 per hour x 1.5 hours per unit). During the period, actual direct labor costs amounted to $176,400, 10,000 labor-hours were worked, and 5,400 units were produced. Required Compute the direct labor price and emciency 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.) Price variance Eiciency variance