WTS recorded $120,700$ tech calls last year. It had budgeted $126,400$ 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 $$4,141,400$

Fixed overhead is applied at the rate of $$36\mathrm{.}00$ per call.

Actual tech service call costs:

Required:

a$.$ Prepare a cost variance analysis for each variable cost for last year.

b$.$ Prepare a fixed overhead cost variance analysis.

Fixed overhead price variance

Fixed overhead production volume variance

Total fixed overhead variance

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.

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.