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

Direct materials, $2$ pounds at $$10\mathrm{.}00$ per pound $ $20$

Direct labor, $0\mathrm{.}8$ hours at $$31\mathrm{.}25$ per hour $25$

Factory overhead applied at $120\%$ of direct labor $($variable costs $=$ $$18$; fixed costs $=$ $$12)30$

Variable selling and administrative cost $22$

Fixed selling and administrative cost $24$

Total unit costs $ $121$

Standards have been computed based on a master budget activity level of $20,600$ direct labor$-$hours per month. Actual activity for the past month was as follows:

Materials used $46,740$ pounds at $$9\mathrm{.}90$ per pound

Direct labor $18,040$ hours at $$32$ per hour

Total factory overhead $ $669,000$

Production $22,860$ units

Required:

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

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