Please check my answer for part "A" and help with "B". Thank you!

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 $2.40 per oil change. - Actual oil change costs: Required: a. Prepare a cost variance analysis for each variable cost for last year. b. Prepare a fixed overhead cost variance analysis. Complete this question by entering your answers in the tabs below. Prepare a cost variance analysis for each variable cost for last year. (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.) Required: a. Prepare a cost variance analysis for each variable cost for last year. b. Prepare a fixed overhead cost variance analysis. Complete this question by entering your answers in the tabs below. 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.)