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.) Casey Co. Kevin, Inc. Jess Com pany Valerie, Inc. 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 2.300 4.10 9,430 $ 20.20 9,100 1,200 1.20 1,440 S 12.70 1,530 150 2.80 420 $ 10.00 1,000 10 7,700 $ 40,000 $ 4,200 400 U 2.700 FIS 6.666 1,500 F S 1,143 U $4,300 U