Wisner Fabrication prepares its budgets on the basis of standard costs. Variances are analyzed and reported monthly. There are no materials inventories. The following information relates to the current period: Actual costs and activities for the month follow: \begin{tabular}{|l|l|l|} \hline Variable overhead: & & \\ \hline Price variance & & \\ \hline Efficiency variance & & \\ \hline Variable overhead total variance & & \\ \hline \end{tabular}