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		Valerie, Inc.
Units produced	1,800				110		1,000
Standard hours per unit	2.70		0.90
Standard hours			810		253
The standard rate per hour	$12.20				$10.00		$10
Actual hours worked	4,200		945				4,800
Actual labor cost					$1,200		$25,000
Direct labor rate variance	$1,600	F	$800	F	$100	U
Direct labor efficiency variance			$1,836	U			$7,000	U