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 $120,000$ tech calls last year. It had budgeted $125,000$ calls, averaging $90$ minutes each.

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

Direct IT specialist services: $90$ minutes at $$54$ per hour $$81$

Variable support staff, supplies, and overhead: $30$ minutes at $$24$ per hour $12$

Fixed overhead costs:

Annual budget $$4,140,000$

Fixed overhead is applied at the rate of $$36$ per call.

Actual tech service call costs:

Direct IT specialist services: $120,000$ calls averaging $84$ minutes at $$56\mathrm{.}00$ per hour $ $9,408,000$

Variable support staff, supplies, and overhead: averaging $40$ minutes per call at $$22\mathrm{.}50$ per hour $\backslash$times $120,000$ calls $1,800,000$

Fixed overhead $4,378,000$

Required:

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

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