Complete the table below for the missing variances. (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 Total Flexible Budget Product Cost Variance Total Direct (a) Labor Variance Total Manufacturing Overhead Variance Total Direct Materials Variance (b) Direct Materials Direct Materials (c) Direct Labor Direct Labor Cost Variance Efficiency Variance Cost Variance Efficiency Variance $ 360 F $ 245 U $ 420 U $ 425 F Total Variable Overhead Variance (d) Te Overb (e) Variable Overhead Variable Overhead Fix Cost Variance Efficiency Variance C $ 225 U $ 325 F $