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	2,900				210		1,000
Standard hours per unit	5.30		1.80
Standard hours			3,240		714
Standard rate per hour	$34.30				$10.00		$10
Actual hours worked	14,700		3,360				17,000
Actual labor cost					$6,600		$85,000
Direct labor rate variance	$5,800	F	$3,200	F	$500	U
Direct labor efficiency variance			$1,596	U			$6,100	U