Complete the table below for the missing variances.

Calculate the variances and identify whether the variance is favorable (F) or unfavorable (U).

Total Flexible Budget Product Cost Variance (a) Total Direct Total Direct Total Manufacturing Overhead Variance Materials Variance Labor Variance (b) (C) (d) Direct Materials Cost Variance Direct Materials Efficiency Variance $ 215 U Direct Labor Cost Variance $ 420 U Direct Labor Efficiency Variance $ 425 F Total Variable Overhead Variance Total Fixed Overhead Variance $ 360 F. Variable Overhead Cost Variance $ 250 U Variable Overhead Efficiency Variance $ 450 F Fixed Overhead Cost Variance 75F $ 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 (1) Total Fixed Overhead Variance (d) Total Manufacturing Overhead Variance (a) Total Flexible Budget Product Cost Variance