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	1,000				70		1,000
Standard hours per unit	1.70		0.40
Standard hours	1,700		160		105
Standard rate per hour	$5.00				$12.00		$10
Actual hours worked	1,400		270				1,400
Actual labor cost					$900		$9,200
Direct labor rate variance	$500	F	$300	F	$60	U
Direct labor efficiency variance			$1,034	U			$3,700	U

please solve and explain