The following data reflect the current month's activity for Sills, Inc.:

Actual total direct labor $ 180,700

Actual hours worked 13,000

Standard labor-hours allowed for actual output (flexible budget) 14,300

Direct labor price variance $ 5,200 U

Actual variable overhead $ 42,900

Standard variable overhead rate per standard direct labor-hour $ 3.40

Variable overhead is applied based on standard direct labor-hours allowed. Required: Compute the labor and variable overhead price and efficiency variances. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Do not round intermediate calculations.)

Direct Labor		F/U/None?
Price Variance	$5200	U
Efficiency Variance

Variable Overhead		F/U/None?
Price Variance
Efficiency Variance