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.) Kevin, Inc. Jess Company Casey Co. 1,100 1.90 Valerie, Inc. 1,000 75 0.50 Units produced Standard hours per unit Standard hours Standard rate per hour 250 120 $ 5.70 $ 9.00 $ Actual hours worked 1,800 350 1,800 9,000 Actual labor cost $ $ $ 1,000 100 U Direct labor rate variance | $ 700 F Direct labor efficiency variance $ 400 F 950 U $ 3,400 U