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. 1,600 100 1,000 Units produced Standard hours per unit 2.30 0.70 Standard hours 490 210 Standard rate per hour $ 10.10 20.00 10 Actual hours worked 3,200 635 3,300 Actual labor cost 2,100 $ 30,000 Direct labor rate variance $ 1,100 F 600 F $ 100 U Direct labor efficiency variance 1,450 U $ 5,500 U