Wetherbee Tech Services $($WTS$)$ is a chain of computer maintenance technicians for households and small businesses. The following data are available for last year's services:

$-$WTS recorded $120,800$ tech calls last year. It had budgeted $126,600$ calls, averaging $90$ minutes each.

Standard variable labor and support costs per tech call were as follows:

$02$:$09$:$39$

Direct IT specialist services: $90$ minutes at $$54$ per hour

Variable support staff, supplies, and overhead: $30$ minutes at $$24$ per hour $$

Fixed overhead costs:

Annual budget $$4,141,600$

Fixed overhead is applied at the rate of $$36\mathrm{.}00$ per call.

Actual tech service call costs:

ReferencesRequired:a$.$ Prepare a cost variance analysis for each variable cost for last year.b$.$ Prepare a fixed overhead cost variance analysis.Complete this question by entering your answers in the tabs below.

Prepare a cost variance analysis for each variable cost for last year.

Note: Do not round intermediate calculations. 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.

$\backslash$table$[[,$Price Variance,Efficiency Varlance,Total Variance$],[$IT specialist,$$,338,240U,$$$,652,320,\frac{?}{\text{b}\text{a}\text{r}}(F),,314,080,\frac{?}{\text{b}\text{a}\text{r}}(F)$