Complete the table below for the missing variances.

Total Flexible Budget Product Cost Variance Total Direct Materials Variance Total Direct Labor Variance Total Manufacturing Overhead Variance Direct Materials Cost Variance $ 460 F Direct Materials Efficiency Variance 245 U Direct Labor Cost Variance S 440 U Direct Labor Efficiency Variance 555 F Total Variable Overhead Variance Total Fixed Overhead Variance Fixed Overhead Cost Variance $ 25 F Variable Overhead Cost Variance $225 U Variable Overhead Efficiency Variance S 400 F