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. Round your per unit rates to 2 decimal places.) Kevin, 1,500 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 2,000 3.50 7,000 120 3.00 300 S 10.50 0.90 900 S 7.00 4,900 S 31,850 S 14.50 6,800 975 5 3,090 S 1,700 F 975 F S 50 U s 765 U 2,800 U Hints References Book & Resources Hint #1