Three Bridges, Inc., shows the following overhead information for the current period:

Actual overhead incurred . . . . . . . . . $638,400 ($182,400 fixed and $456,000 variable)

Budgeted fixed overhead . . . . . . . . . $187,200 (12,000 direct labor-hours budgeted)

Standard variable overhead rate

per direct labor-hour . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $36

Standard hours allowed for

actual production . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,000 hours

Actual labor-hours used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,200 hours

Required

What are the variable overhead price and efficiency variances and the fixed overhead price variance?