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 2,700 1,600 190 1,000 Standard hours per unit 4.90 1.60 3.20 Standard hours 13,230 2,560 608 Standard rate per hour $ 29.20 $ 13.10: $ 12.00 $ 10 Actual hours worked 12,700 2,670 13,500 Actual labor cost 6,800 $ 88,500 Direct labor rate variance $ 366,240 $ 4,600 F 15,476 F $ $ 200 U 2,600 F 1,441 U Direct labor efficiency variance 5,500 U