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.) Kevin, Inc. Casey Co. 2,400 4.30 Jess Company 160 Valerie, Inc. 1,000 1.30 1,690 464 $ $ 11.00 Units produced Standard hours per unit Standard hours Standard rate per hour Actual hours worked Actual labor cost Direct labor rate variance Direct labor efficiency variance 22.30 9,900 1,785 10 9,000 58,600 $ $ $ 3,500 200 U $ 3,100 F $ $ 1,700 F 1,216 U $ 4,600 U