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 $121,800$ tech calls last year. It had budgeted $128,600$ calls, averaging $90$ minutes each.

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

Fixed overhead costs:

Annual budget $$4,143,600$

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

Actual tech service call costs:

Required:

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.