NSF Lube is a fast-growing chain of oil-change stores. The following data are available for last year’s services. NSF Lube performed 471,700 oil changes last year. It had budgeted 433,400 oil changes, averaging 9 minutes each.
Standard variable labor and support costs per oil change were as follows.

Direct oil specialist services: 9 minutes at $24 per hour $ 3.60
Variable support staff and overhead: 9.0 minutes at $18 per hour 2.70

Fixed overhead costs:
Annual budget $1,037,400

Fixed overhead is applied at the rate of $2.40 per oil change.
Actual oil change costs:

Direct oil specialist services: 471,700 changes averaging 12 minutes at $27 per hour $ 2,547,180
Variable support staff and overhead: 0.16 labor-hours at $15 per hour × 471,700 changes 1,132,080
Fixed overhead 1,305,000

Required:

a. Prepare a cost variance analysis for each variable cost for last year.
b. Prepare a fixed overhead cost variance analysis.

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

Price Variance Efficiency Variance Total Variance
Oil specialist
Variable overhead