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. 2,700 4.90 Jess Company 190 Valerie, Inc. 1,000 L 1.60 2560 6 08 12.00 $ $ $ 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 29.20 12,700 2,670 10 13,500 88,500 $ $ $ 6,800 200 U $ 4,600 F $ $ 2,600 F 1,441 U $ 5,500U