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.) Kovin, Inc. Casey Co. 2.600 4.70 Jass Company 180 Valerio, Inc. 1,000 1.50 2.250 558 $ $ 10.00 $ 10 Units produced Standard hours per unit Standard hours Standard rate per hour Actual hours worked Actual labor cost Direct labor rate variance Direct labor officiency variance 26.80 11,900 2,355 11,900 65,000 $ $ 5,400 200 U $ 4,100F $ $ 2,300 F 1.365 U $ $ 5.2000