Wetherbee Tech Services (WTS) is a chain of computer maintenance technicians for households and small businesses. The following data are available for last years services:

WTS recorded 121,100 tech calls last year. It had budgeted 127,200 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 $4,142,200

Fixed overhead is applied at the rate of $36.00 per call.

Actual tech service call costs:

Direct IT specialist services: 121,100 calls averaging 84 minutes at $56.00 per hour	$ 9,494,240
Variable support staff, supplies, and overhead: averaging 40 minutes per call at $22.50 per hour 121,100 calls	1,816,500
Fixed overhead	4,433,000

Required:

a. Prepare a cost variance analysis for each variable cost for last year. b. Prepare a fixed overhead cost variance analysis.