NSF Lube is a fast-growing chain of oil change stores. The following data are available for last year's services: NSF Lube performed 473,200 oil changes last year. It had budgeted 432,800 oil changes, averaging 10 minutes each. Standard variable labor and support costs per oil change were as follows: Direct oil specialist services: 10 minutes at $27 per hour Variable support staff and overhead: 8.0 minutes at $18 per hour $4.50 2.4 Fixed overhead costs: Annual budget $1,036,800 Fixed overhead is applied at the rate of $2.80 per oil change. Actual oil change costs: Direct oil specialist services: 473,200 changes averaging 17 minutes at $30 per hour Variable support staff and overhead: 0.14 labor-hours at $15 per hour x 473,200 changes Fixed overhead $ 4,022,200 993,720 1,260,000 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 "F" 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 b. Prepare a fixed overhead cost variance analysis. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect.) Price variance Production volume variance Fixed overhead cost variance