Rexford Components shows the following overhead information for the current period:
Actual overhead incurred . . . . . . . . . . . . . . . . . . . . . . $105,840, 2/3 of which is variable
Budgeted fixed overhead . . . . . . . . . . . . . . . . . . . . . . $31,104
Standard variable overhead rate per direct labor-hour $27
Standard hours allowed for actual production . . . . . . 2,820 hours
Actual labor-hours used . . . . . . . . . . . . . . . . . . . . . . . 2,640 hours
Required
What are the variable overhead price and efficiency variances and fixed overhead price variance?