The master budget at Western Company last period called for sales of 225 200 units at $92 each. The costs were estimated to be $3.77 variable per unit and $225 200 feed. During the period, actual production and actual sales were 230,200 units. The selling price was $9.30 per unit Variable costs were $4.70 per unit. Ac r ed costs were $225 200 Required: Prepare a sales activity variance analysis (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select alther option) WESTERN COMPANY Sales Activity Variance Flexible Budget Sales Activity Variance Master Budget Sales revenue Variable costs Contribution margin o Fixed costs Operating profits LES. M i ng 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 oil 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 Foted 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 at $25 per hour Variable support staff and overhead: 021 bor hours at $16 per hour 468 200 changes Foed overhead $4.250 620 1,573,152 1.410.000 Required: a. Prepare a cost variance analysis for each vanable 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 1.410.000 Required: Prepare a cost variance analysis for each variable cost for last year. Do not round Intermediate calculations indicate the effect of each arance by selecting untuvorable. If there is no effect, do not select other option) for favorabo Price Variance E ncy Variance Total Variance Oil specialist Variable overhead b. Prepare a fixed overhead cost verance analysis indicate the fornando Price variance Production volume variance Find overhead cott vara