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. Jess Company Casey Co. 2,200 3.90 Valerie, Inc. 1,000 140 1.10 1,210 378 10.00 $ $ $ Units produced Standard hours per unit Standard hours Standard rate per hour Actual hours worked Actual labor cost Direct labor rate variance Direct labor efficiency variance 18.20 8,300 1,295 10 6,500 33,000 $ $ $ 3,800 300 U $ 2,300 F $ $ 1,300 F 1,071 U $ 4,000 U