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 $81 - 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 x122,000 calls $9,564,8001,830,0004,478,000 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. 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