Fussell and Sons, CPA firm, established the following standard labor cost data for cornpleting what the firm referred to as a Class 2 tax return. Russell expected each Class 2 return to require 3.4 hours of labor at a cost of $40 per hour. The firm actually completed 660 Class 2 returns Actual labor hours averaged 3.0 hours per retum and actual labor cast amounted to $47 per hour. Required 0. Determine the total labor variance and indicate whether it is favorable (F) or unfavorable (U) b. Determine the labor price variance and indicate whether it is favorable (F) or unfavorable (U) c. Determine the labor usage variance and indicate whether it is favorable (F) or unfavorable (U) Note: For all requirements, do not round intermediote calculations and select "None" if there is no effect (i.e., zero varionce)