Indicate whether each of the following is favorable or unfavorable. The first one has been done as an example. Item to classify Standard Actual Type of Variance Labor cost $10.00 per hour $9.60 per hour Favorable Labor usage 61,000 hours 61,800 hours Fixed cost spending $400,000 $390,000 Fixed cost per unit(volume) $3.20 per unit $3.16 per unit Sales volume 40,000 units 42,000 units Sales price $3.60 per unit $3.63 per unit Materials cost $2.90 per pound $3.00 per pound Material usage 91,000 pounds 90,000 pounds