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 121,900 tech calls last year. It had budgeted 128,800 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 $4,143,800 . Fixed overhead is applied at the rate of $36.00 per call. . Actual tech service call costs: Direct IT specialist services: 121,900 calls averaging 84 minutes at $56.00 per hour $ 9, 556, 960 Variable support staff, supplies, and overhead: averaging 40 minutes per call at $22.50 per hour x 121, 900 calls Fixed overhead 1, 828,500 4, 473, 000 Required: a. Prepare a cost variance analysis for each variable cost for last year. b. Prepare a fixed overhead cost variance analysis