Complete the table below for the missingvariances.

Total Flexible Budget Product Cost Variance Total Direct Materials Variance Total Direct Labor Variance Total Manufacturing Overhead Variance b) (d Direct Mterials Direct MaterialsDirect LaborDirect Labor Cost Variance Efficiency Variance Cost Variance Efficiency Variance Total Variable Overhead Variance Total Fixed Overhead Variance $250 F $175 U $150 U $22S F Variable Overhead Variable Overhead Cost Variance Efficiency Variance Fixed Overhead Cost Variance $200 F $300 U $375 F