Complete the table below for the missing variances (TABLE PICTURED BELOW) Question content area bottom Part 1 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

- - Data table Total Flexible Budget Product Cost Variance (a) Total Direct Total Direct Total Manufacturing Overhead Variance Materials Variance Labor Variance (b) (c) (d) Direct Materials Direct Labor Direct Labor Direct Materials Cost Variance Total Variable Overhead Variance Total Fixed Overhead Variance Cost Variance Efficiency Variance $ 165 U Efficiency Variance $ 415 F $ 310 F $ 160 U (e) Variable Overhead Fixed Overhead Variable Overhead Efficiency Variance Cost Variance Cost Variance $ 525 U $ 575 F $ 50 F