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, and "None" for no effect (i.e., zero variance). Round your per unit rates to 2 decimal places.) Casey Co. Kevin, Inc. Jess Company Units produced 2,200 140 Valerie, Inc. 1,000 Standard hours per unit 3.90 1.10 Standard hours 8,580 1,210 378 Standard rate per hour $ 18.20 $ 10.00 $ 10 Actual hours worked 8,300 1,295 6,500 Actual labor cost $ 148,760 $ 3,800 $ 33,000 Direct labor rate variance $ 2,300 F $ 1,300 F $ 300 U Direct labor efficiency variance 298 F EA $ 1,071 U $ 4,000 U