NSF Lube is a fast-growing chain of all-change stores. The following data are available for last years services: . NSF Lube performed 470,200 oil changes last year. It had budgeted 434,000 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 $27 per hour Variable support staff and overhead: 10.0 minutes at 315 per hour gel atS15 per $5.40 2.5 - Fixed overhead costs Annual budget $1,038,000 Fixed overhead is applied at the rate of $3.40 per oil change. .Actual oil change costs oil change costs Direct oil specialist services: 470 200 changes averaging 17 minutes at $30 per hour Variable support staff and overhead: 0.17 labor-hours at 314 per hour 470.200 changes Fixed averhead A70 200 chan 3,995,700 1,119,076 1,350 00D Required: a. Prepare a cost varlance analysis for each variable cost for last year. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Oil specialist Vaable overhead b. Prepare a fixed overhead cost variance analysis.(indicate the effect of each varianc by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect.) Price variance