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. Units produced 3,000 220 1,000 Standard hours per unit 5.50 1.90 Standard hours 3,610 770 Standard rate per hour $ 37.00 $ 10.00 $ 10 Actual hours worked 15,900 3,735 18,900 Actual labor cost $ 6,300 $ 110,000 Direct labor rate variance $ 6,400 F $ $ 400 U 3,500 F 1,675 U Direct labor efficiency variance $ 6,400 U