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. Valerie, Inc. Casey Co. 2,600 Jess Company 180 1,000 4.70 1.50 2.250 Units produced Standard hours per unit Standard hours Standard rate per hour Actual hours worked Actual labor cost 558 10.00 $ 26.80 $ $ 10 11,900 2,355 11,900 $ 5.400 $ 65,000 $ 4,100F $ $ 200 U Direct labor rate variance Direct labor efficiency variance 2,300 F 1,365 U $ $ 5,200 U