Direct oil specialist services: 474,200 changes averaging 15 minutes at $28 per hour Variable support staff and overhead: 0.13 labor-hours at $15 per hour x 474,200 changes Fixed overhead $3,319,4 924, 1,230, Required: a. Prepare a cost variance analysis for each variable cost for last year. b. Prepare a fixed overhead cost variance analysis. Complete this question by entering your answers in the tabs below. Required A Required B Prepare a cost variance analysis for each variable cost for last year. (Indicate the effect of each variance by selecting "P" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Price Variance Efficiency Variance Total Variance Oil specialist Variable overhead Required A Required) Maut Required: a. Prepare a cost variance analysis for each variable cost for last year. b. Prepare a fixed overhead cost variance analysis. Complete this question by entering your answers in the tabs below. Required A Required B Prepare a fixed overhead cost variance analysis. (Indicate the effect of each variance by selecting "F" fo unfavorable, and "None" for no effect.) Price variance Production volume variance Fixed overhead cost variance