The following data reflect the current months activity for Vickers Corporation:

Actual total direct labor	$	669,240
Actual hours worked		36,000
Standard labor-hours allowed for actual output (flexible budget)		34,600
Direct labor price variance	$	14,760	F
Actual variable overhead	$	157,000
Standard variable overhead rate per standard direct labor-hour	$	4.40

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, or "U" for unfavorable. If there is no effect, do not select either option.)

Direct Labor

Price Variance

Efficiency Variance

Variable Overhead

Price Variance

Efficiency Variance