E9-20 (Static) Determining Actual, Standard Costs, and Variances [LO 9-4] 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.) Units produced Casey Co. 2,000 Kevin, Inc. Jess Company Valerio, Inc. 1,000 120 1,500 Standard hours per unit 3.50 0.90 2.50 Standard hours 7,000 900 300 Standard rate per hour $ 14.50 $ 10.20 $ 10.50 $ 7.00 Actual hours worked 6,800 975 280 4,900 Actual labor cost $ 96,900 $ 8,970 $ 3,090 $ 31,850 Direct labor rate variance $ 1,700 F $ 975 F $ 150 U Direct labor efficiency variance 2,900 F $ 765 U $ 210 F $ 2,800 U