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 122,000 tech calls last year. It had budgeted 129,000 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 Variable support staff, supplies, and overhead: 30 minutes at $24 per hour Fixed overhead costs: Annual budget $4,144,000 . Fixed overhead is applied at the rate of $36.00 per call. Actual tech service call costs: Direct IT specialist services: 122,000 calls averaging 84 minutes at $56.00 per hour Variable support staff, supplies, and overhead: averaging 40 minutes per call at $22.50 per hour x 122,000 calls Fixed overhead 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. $81 12 $ 9,564,800 1,830,000 4,478,000 Required A Required B 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. IT specialist Variable overhead Price Variance Efficiency Variance Total Variance < Required A Required B >