The (partial) cost sheet for the single product manufactured at Briarcliff Corporation follows:   Direct labor (2 hours @ $30) $ 60 Variable overhead (2 hours @ $9) 18 Fixed overhead (2 hours @ $11) 22   The master budget level of production is 45,570 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:   Actual variable overhead incurred $ 582,000 Actual fixed overhead incurred 480,100 Direct labor efficiency variance 80,100 F Variable overhead price variance 142,800 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?