The Valley Plant of Patton Supply manufactures a single product. The standard cost sheet for the product follows:

Direct materials, 2 pounds at $10.00 per pound	$ 20
Direct labor, 0.8 hours at $31.25 per hour	25
Factory overhead applied at 120% of direct labor (variable costs = $18; fixed costs = $12)	30
Variable selling and administrative cost	10
Fixed selling and administrative cost	12
Total unit costs	$ 97

Standards have been computed based on a master budget activity level of 20,000 direct labor-hours per month. Actual activity for the past month was as follows:

Materials used	46,500	pounds at $9.90 per pound
Direct labor	17,800	hours at $32 per hour
Total factory overhead	$ 657,000
Production	22,500	units

Required:

a. Prepare variance analyses for the variable and fixed costs.

b. Complete the following table with the total variance for a resource.