Brice Corporation shows the following overhead information for the current period:
Actual overhead incurred . . . . . . . . . . . . $1,050,000 ($276,000 fixed and $774,000 variable)
Budgeted fixed overhead . . . . . . . . . $280,800 (21,600 direct labor-hours budgeted)
Standard variable overhead
rate per direct labor-hour . . . . . . . . $30
Standard hours allowed
for actual production . . . . . . . . . . . 25,200 hours
Actual labor-hours used . . . . . . . . . . 26,100 hours
Required
What are the variable overhead price and efficiency variances and the fixed overhead price variance?