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.) Kevin, Inc. Valerie, Inc. Casey Co. 1,000 Jess Company 70 Units produced 1,000 Standard hours per unit 1.70 0.40 Standard hours 1,700 160 105 Standard rate per hour 5.00 $ 12.00 $ 10 Actual hours worked 270 1,400 1,400 6,500 Actual labor cost $ 900 $ 9,200 Direct labor rate variance $ 500 F $ 300 F $ 60 U Direct labor efficiency variance 1,034 U $ 3,700 U