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 (1.e., zero variance). Round your per unit rates to 2 decimal places.) Kevin, Inc. Casey Co. 1,200 1.90 Jess Company 80 Valerie, Inc. 1,000 Units produced Standard hours per unit Standard hours Standard rate per hour Actual hours worked 0.50 250 136 9.00 6.50 2,100 340 10 1.700 8,000 $ 1.100 $ Actual labor cost Direct labor rate variance $ 600 F $ $ 20 U 300 F 864 U Direct labor efficiency variance $ $ 3,100 u