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 Direct Labor Direct Labor Efficiency Variance Spending Variance A S 1,550 U $ 2,800 F 109 B $ 1,200 F $ 1,900 U C $ 1,800 F $ 3,400 F D $ 1,300 U $ 4,100 U E $ 1,900 F $ 2,750 U F $ 1,450 U $ 1,950 U