Complete the table below for the missing variances. (Click the icon to view the table.) . Calculate the variances and identify whether the variance is favorable (F) or unfavorable (U). (b) Total Direct Materials Variance $ 275 F $ (c) Total Direct Labor Variance 160 F $ 300 F (e) Total Variable Overhead Variance (f) Total Fixed Overhead Variance I I IF (d) Total Manufacturing Overhead Variance (a) Total Flexible Budget Product Cost Variance - X Data table Total Flexible Budget Product Cost Variance (a) Total Manufacturing Total Direct Total Direct Overhead Variance Labor Variance Materials Variance (c) (b) Total Variable Total Fixed Direct Labor Direct Labor Direct Materials Direct Materials Overhead Variance Overhead Variance Cost Variance Cost Variance Efficiency Variance Efficiency Variance $ 520 F (e) S 185 U 360 U 460 F Variable Overhead Variable Overhead Fixed Overhead Cost Variance Cost Vanance Efficiency Variance $ 525 F $ 225 U $ 75 F Rrit Dona