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 (.e., zero variance). Round your per unit rates to 2 decimal places.) Casey Co. Kevin, Inc. Jess Company Valerie, Inc. 500 90 1,400 2.10 0.60 360 171 $ Units produced Standard hours per un Standard hours Standard rate per hour Actual hours worked Actual labor cost Direct labor rate variance Direct labor efficiency variance $ 13.00 $ 8.20 2,800 430 8 2,200 14,400 $ $ 1.200 35 U $ 700 F $ $ 400 F 686 0 $ $ 2,600 U