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 $45,540$ 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$ $573,000$Actual fixed overhead incurred$479,200$Direct labor efficiency variance$79,200$ FVariable overhead price variance$135,600$ U

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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?