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 (c) Total Direct Labor Variance (e) Total Variable Overhead Variance () Total Foed Overhead Variance (d) Total Manufacturing Overhead Variance (a) Total Flexible Budget Product Cost Variance Total Direct Materials Variance (5) Direct Materials Direct Materials Cost Variance Efficiency Variance $ 540 F $ 135 U Total Flexible Budget Product Cost Variance (a) Total Direct Total Manufacturing Labor Variance Overhead Variance (d) Direct Labor Direct Labor Total Variable Total Fixed Cost Variance Efficiency Variance Overhead Variance Overhead Variance 5 160 U 5 540 F (0) 10 Variable Overhead Variable Overhead Fixed Overhead Cost Variance Eficiency Variance Cost Variance S 450 V $ 525 F 5 110 F