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, and "None" for no effect (i.e., zero variance). Case Direct Labor Rate Variance Direct Labor Efficiency Direct Labor Spending Variance Variance $ 3,100 F A $ B $ | C | $ 1,700 U 1,050 F 1,950 F $ $ | $ $ 1,600 U 3,700 F 4,400 U 2,900 U $ $ $ 1,450U 2,050 F 2,100 F $ 1,600 U U