7 For each of the following independent cases, fill in the missing amounts: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your per unit rates to 2 decimal places.) 1 points Kevin, Inc. Casey Co. 1,900 2.90 Jess Company 115 Valerie, Inc. 500 1.00 Units produced Standard hours per unit Standard hours Standard rate per hour 1,000 eBook 276 10.00 $ 13.30 $ $ 4 Actual hours worked 4,800 1,130 5,700 20,000 Hint Actual labor cost $ 1.800 $ $ 1,900 F $ $ 30 U Direct labor rate variance Direct labor efficiency variance 1,000 F 1,755 U $ $ 6,700 U References