Indicate whether each of the following variances is favorable (F) or unfavorable (U). The first one has been done as anexample.

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Item to Classify Standard Actual Type of Variance Sales volume Sales price Materials cost Materials usage Labor cost Labor usage Fixed cost spending Fixed cost per unit (volume) 40,000 units $6.90 per unit $2.10 per pound 102,400 pounds $8.25 per hour 56,980 hours $249,000 $2.51 per unit 38.915 units $6.78 per unit $2.30 per pound 103,700 pounds $8.80 per hour 55,790 hours $244,000 $3.22 per unit Unfavorable