Complete the table below for the missing variances. ES: (Click the icon to view the table.) Calculate the variances and identify whether the variance is favorable (F) or 4 i Data Table X Total Flexible Budget Product Cost Variance (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 (a) Total Direct Total Direct Materials Variance Total Manufacturing Overhead Variance Labor Variance (C) Direct Materials Cost Variance $ 380 F (b) Direct Materials Efficiency Variance $ 205 U Direct Labor Cost Variance $ 420 U Direct Labor Efficiency Variance $ 530 F Total Variable Overhead Variance Total Fixed Overhead Variance Variable Overhead Cost Variance $ 375 U Variable Overhead Efficiency Variance $ 500 F Fixed Overhead Cost Variance 105 F $ Print Done