For each of the following independent cases, fill in the missing amounts in the table (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.) Direct Labor Rate Variance A $ B $ 1,300 U 1.450 F 1,550 F Direct Labor Direct Labor Efficiency Variance Spending Variance 5 2300 F 5 2,4000 5 2.900 F $ 1,050U $ 3,600 U $ 1,650 F $ 2.500U $ 1,700 U $ $ 1.2000