NSF Lube is a fast-growing chain of oil change stores. The following data are available for last year's services: NSF Lube performed 468.200 oil changes last year. It had budgeted 434,800 oil changes, averaging 12 minutes each. Standard variable labor and support costs per oil change were as follows: Direct of specialist services 12 minutes at $23 per hour Variable support staff and overhead: 120 minutes at $17 per hour Fixed Overhead costs Annual budget $1,038.800 . Fixed overhead is applied at the rate of $3,80 per oil change Actual oil change cost Directo special Variable support Fixed Overhead vices: 458200 changes weraging 21 minutes at $26 per hour and overhead: 0.21 labor hours at $16 per hour 458 200 changes $4,250,620 1,573 152 1.410.000 Required: a. Prepare a cost varance 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) Price Variance Emieleny Variance Total Variance lol specialist Variable overhead Foed overhead is applied at the rate of $3.80 per oil change Actual oil change costs Direct oil specialist services: 468.200 changes averaging 21 minutes $25 per hour Variable supports and overhead: 0.21 labor hours at $16 per hour 468.200 changes Fixed overhead $426,620 1,573,152 1.410.000 Required a. Prepare a cost variance analysis for each variable cost for last year. Do not round Intermediate calculations indicate the effect of each variance by selecting unfavorable. If there is no effect, do not select either option) for favorable or "u" for Price Variance Efficiency Variance Total Variance oil specialist Variable overhand b. Prepare a fixed overhead cost variance wa s indicate the e selecting "F" for favorable. "U for unfavorable, and "Non