For each of the following independent cases, fill in the missing amounts: Note: 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. Round your other final answers to the nearest whole numbers. Units produced Standard hours per unit 0.70 Casey Company Kevin, Incorporated Jess Company Valerie, Incorporated 1,600 100 1,000 2.30 Standard hours 490 210 10 Standard rate per hour S 10.10 $ 20.00 S Actual hours worked 3,200 35 635 10.00 3,300 Actual labor cost $ 2,100 $ 30,000 Direct labor rate variance $ 1,100 F S 600 F 100 U Direct labor efficiency variance $ 1,450 U $ 5,500 U