For each of the following independent cases, fill in the missing amounts in the table:

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no e variance$).$

$\backslash$table$[[\backslash$table$[[$Case$],[$A$]],\backslash$table$[[$Direct Labor Rate$],[$Variance$]],\backslash$table$[[$Direct Labor Efficiency$],[$Variance$]],\backslash$table$[[$Direct Labor Spending$],[$Variance$]]],[$$$,1,350,u,$$$,2,400,F,,,,\frac{?}{\text{b}\text{a}\text{r}}(F)$