Wetherbee Tech Services $($WTS$)$ is a chain of computer maintenance technicians for households and small businesses. The following data are available for last year$$s services:WTS recorded $121,100$ tech calls last year. It had budgeted $127,200$ calls, averaging $90$ minutes each.Standard variable labor and support costs per tech call were as follows:$$Fixed overhead costs:Annual budget $$4,142,200$Fixed overhead is applied at the rate of $$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.

$$