Learning Objective 5 $23-11 Understanding variance relationships Complete the table below for the missing variances. Total Flexible Budget Product Cost Variance Total Direct Materials Variance Total Direct Labor Variance Total Manufacturing Overhead Variance (c) (d) Direct Materials Cost Variance Direct Materials Direct Labor Direct Labor Efficiency Variance Cost Variance Efficiency Variance $165 U $160 U $415 F Total Variable Overhead Variance (e) Total Fixed Overhead Variance $310 F (+) Variable Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Cost Variance $525 U $575 F $50 F