NSF Lube is a fast growing chain of oil-change stores. The following data are available for last year's services: NSF Lube performed 473,700 oil changes last year. It had budgeted 432,600 oil changes, averaging 12 minutes each . Standard variable labor and support costs per oil change were as follows: Direct oil specialist services: 12 minutes at $20 per hour Variable support staff and overhead: 7.5 minutes at $20 per hour $4.00 2.5 . Fixed overhead costs Annual budget $1,036,600 - Fixed overhead is applied at the rate of $2.70 per oil change. . Actual oil change costs: Direct oil specialist services: 473,700 changes averaging 16 minutes at $24 per hour Variable support staff and overhead: 0.13 labor-hours at $15 per hour x 473,700 changes Fixed overhead $ 3,031,680 923,715 1,245,000 Required a. Prepare a cost variance analysi unfavorable. If there is no effect, do not select either option.) is for each variable cost for last year (Do not round intermediate calculations. Indicate the effect of each Price Variance Efficiency Variance Total Variance ailcnocialict Type here to search