The $($partial$)$ cost sheet for the single product manufactured at Briarcliff Corporation follows:

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Direct labor$(2$ hours @ $$30)$$ $60$Variable overhead$(2$ hours @ $$9)18$Fixed overhead$(2$ hours @ $$11)22$

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The master budget level of production is $45,390$ direct labor$-$hours, which is also the production volume used to compute the fixed overhead application rate. Other information available for operations over the past accounting period include the following:

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Actual variable overhead incurred$ $528,000$Actual fixed overhead incurred$474,700$Direct labor efficiency variance$74,700$ FVariable overhead price variance$99,600$ U

Required:

a$.$What was the variable overhead efficiency variance?

b$.$What was the fixed overhead price variance?

c$.$What was the fixed overhead production volume variance?

Note: For all requirements, 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.