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 $120,300$ tech calls last year. It had budgeted $125,600$ calls, averaging $90$ minutes each.

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

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

Fixed overhead costs:

Annual budget $$4,140,600$

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

Actual tech service call costs:

Direct IT specialist services: $120,300$ calls averaging $84$ minutes at $$56\mathrm{.}00$

per hour $ $9,431,520$

Variable support staff, supplies, and overhead: averaging $40$ minutes per call

at $$22\mathrm{.}50$ per hour x $120,300$ calls

$1,804,500$

Fixed overhead

$4,393,000$

Required:

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

b$.$ Prepare a fixed overhead cost variance analysis.