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 Fixed selling and administrative cost 30 32 Total unit costs $ 137 Standards have been computed based on a master budget activity level of 21,000 direct labor-hours per month. Actual activity for the past month was as follows: Materials used Direct labor Total factory overhead Production Required: 46,900 pounds at $9.90 per pound 18,200 hours at $32 per hour $ 677,000 23,100 units a. Prepare variance analyses for the variable and fixed costs. b. Complete the following table with the total variance for a resource.