16-28. Variable Cost Variances

The following data reflect the current months activity for Sills, Inc.:

Actual total direct labor	$546,000
Actual hours worked	26,000
Standard labor-hours allowed for actual output (flexible budget)	27,000
Direct labor price variance	$19,500U
Actual variable overhead	$132,600
Standard variable overhead rate per standard direct labor-hour	$5.25

Variable overhead is applied based on standard direct labor-hours allowed.

Required

Compute the labor and variable overhead price and efficiency variances.