Complete the table below for the missing variances. B (Click the icon to view the table.) Calculate the variances and identify whether the variance is favorable (F) or unfavorable (U). (b) Total Direct Materials Variance (c) Total Direct Labor Variance (e) Total Variable Overhead Variance (f) Total Fixed Overhead Variance (d) Total Manufacturing Overhead Variance (a) Total Flexible Budget Product Cost Variance Data Table Total Flexible Budget Product Cost Variance (a) Total Direct Total Direct Total Manufacturing Overhead Variance Materials Variance Labor Variance (d) Total Variable Total Fixed Direct Materials Cost Variance $ 310 F (b) Direct Materials Efficiency Variance $ 145U Direct Labor Cost Variance $ 180 U (c) Direct Labor Efficiency Variance $ 540 F Overhead Variance Overhead Variance (e) Variable Overhead Cost Variance $ 275 U Variable Overhead Efficiency Variance $ 500 F Fixed Overhead Cost Variance 150 F $ Print Print Done Done