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: $81 12 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. $ 9,564,800 1,830,000 4,478,000 Complete this question by entering your answers in the tabs below. Required A Required B Prepare a cost variance analysis for each variable cost for last year.