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.) Case Direct Labor Rate Variance A$ B$ $ 1,400 U 1,350 F 1,650 F Direct Labor Direct Labor Efficiency Variance Spending Variance $ 2,500 F F 2,200 u F $ 3,100 F $ 1,150 U $ 3,800 U $ 1,750 F $ 2,600 U $ 1,800 U D $ $ E F $ 1,300 U