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. Round your per unit rates to 2 decimal places.)

	Casey Co.		Kevin, Inc.		Jess Company		Valerie, Inc.
Units produced	2,600				180		1,000
Standard hours per unit	4.70		1.50
Standard hours			2,250		558
Standard rate per hour	$26.80				$10.00		$10
Actual hours worked	11,900		2,355				11,900
Actual labor cost					$5,400		$65,000
Direct labor rate variance	$4,100	F	$2,300	F	$200	U
Direct labor efficiency variance			$1,365	U			$5,200	U