The following data reflect the current month's activity for Vickers Corporation: Actual total direct labor Actual hours worked $672,480 36.000 actual output (flexible budget) Sancard labor-hours allowed S Actual variable overhead Standard variable overhead rate per standard direct labor-hour $146,200 S 4.10 Variable overhead is applied based on standard direct labor-hours allowed. 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