Check my work Required Indicate whether each of the following variances is favorable (F) or unfavorable (U). The first one has been done as an example. (Select "None" if there is no effect (i.e., zero variance).) Item to Classify Standard Actual lype of Variance 43,000 units Sales volume Sales price Materials cost Materials usage Labor cost Labor usage Fixed cost spending Fixed cost per unit (volume) $3.26er unit $3.30 per unit 41,000 units $ 3.73 per unit 3.70per unit $ 4.00 per pound 3.90 per pound 91,000 pounds $ 10.60 per hour$11.00 per hour 92,000 pounds 62,800 hours $400,000 62,000 hours $ 410,000