Standards have been computed based on a master budget activity level of 20,650 direct labor-hours per month. Actual activity for th past month was as follows: Required: o. Prepare variance analyses for the variable and fixed costs. b. Complete the following table with the total variance for a resource. Complete this question by entering your answers in the tabs below. Prepare variance analyses for the variable and fixed costs. Note: 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. \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Resource } & Amount & U/F \\ \hline Direct materials & & \\ \hline Direct labor & & \\ \hline Overhead & & \\ \hline \end{tabular}