The following data reflect the current month's 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 $ 19,500 U 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. (Do not round 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 $ $ Variable overhead $ $