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

WTS recorded 121,700 tech calls last year. It had budgeted 128,400 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 $4,143,400

Fixed overhead is applied at the rate of $36.00 per call.

Actual tech service call costs:

Direct IT specialist services: 121,700 calls averaging 84 minutes at $56.00 per hour	$ 9,541,280
Variable support staff, supplies, and overhead: averaging 40 minutes per call at $22.50 per hour 121,700 calls	1,825,500
Fixed overhead	4,463,000

Required:

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

b. Prepare a fixed overhead cost variance analysis.

\begin{tabular}{|l|l|l|l|l|l|} \hline & Price Variance & Efficiency Variance & Total Variance \\ \hline IT specialist & & & & \\ \hline Variable overhead & & & & \\ \hline \end{tabular} Fixed overhead price variance Fixed overhead production volume variance Total fixed overhead variance \begin{tabular}{|l|l|} \hline & \\ \hline & \\ \hline \end{tabular}