Wisner Fabrication prepares its budgets on the basis of standard costs. Variances are analyzed and reported monthly. There are no materials inventories. The following information relates to the current period: Actual costs and activities for the month follow: Required: Prepare a cost variance analysis for the variable costs. Note: 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. \begin{tabular}{|l|l|l|} \hline Direct materials: & & \\ \hline Price variance & & \\ \hline Efficiency variance & & \\ \hline Direct materials total variance & & \\ \hline Direct labor: & & \\ \hline Price variance & & \\ \hline Efficiency variance & & \\ \hline Direct labor total variance & & \\ \hline Variable overhead: & & \\ \hline Price variance & & \\ \hline Efficiency variance & & \\ \hline Variable overhead total variance & & \\ \hline \end{tabular}