NSF Lube is a fast-growing chain of oil-change stores. The following data are available for last year's services: NSF Lube performed 465, 200 oil changes last year. It had budgeted 436,000 oil changes, averaging 12 minutes each. Standard variable labor and support costs per oil change were as follows: Fixed overhead costs. Annual budget $1, 040,000 Fixed overhead is applied at the rate of $4.40 per oil change. Actual oil change costs: Required 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.) 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.)