Wetherbee Tech Services $($WTS$)$ is a chain of computer maintenance technicians for households and small businesses. The following data are available for last year's services:

WTS recorded $120,700$ tech calls last year. It had budgeted $126,400$ calls, averaging $90$ minutes each.

Standard variable labor and support costs per tech call were as follows:

Direct IT specialist services: $90$ minutes at $$54$ per hour

$$81$

Variable support staff, supplies, and overhead: $30$ minutes at $$24$ per hour

$12$

Fixed overhead costs:

Annual budget $$4,141,400$

Fixed overhead is applied at the rate of $$36\mathrm{.}00$ per call.

Actual tech service call costs:Required:a$.$ Prepare a cost variance analysis for each variable cost for last year.b$.$ Prepare a fixed overhead cost variance analysis.

Complete this question by entering your answers in the tabs below.

Required $A$

Required B

Prepare a cost variance analysis for each variable cost for last year.

Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting $"F"$ for favorable, or $"U"$ for unfavorable. If there is no effect, do not select either option.

$\backslash$table$[[,$Price Variance,Efficiency Variance,Total Variance$],[$IT specialist,$$(172,429),$U$,$$$(119,571),$U$,$$$(292,000),$U$],[$Variable overhead,,,,,,$]]$