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. 1,700 Jess Company 105 Valerie, Inc. 1,000 2.50 0.80 640 231 $ 11.10 $ 8.00 $ 5 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 3,900 780 4,000 $ $ 18,000 1,500 100 U $ 1,300 F $ $ 700 F 1,414 U $ $ 5,400 U