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

Actual total direct labor	$	184,080
Actual hours worked		13,000
Standard labor-hours allowed for actual output (flexible budget)		14,400
Direct labor price variance	$	4,680	U
Actual variable overhead	$	45,500
Standard variable overhead rate per standard direct labor-hour	$	3.60

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

Required:

Compute the labor and variable overhead price and efficiency variances. (Do not round your intermediate calculations. Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)

	Price Variance		Efficiency Variance
Direct labor	$	(Click to select)FUNone	$	(Click to select)NoneUF
Variable overhead	$	(Click to select)UNoneF	$	(Click to select)UNoneF