Indicate whether each of the following variances is favorable (F) or unfavorable (U). The first one has been done as an example. (Selec "None" if there is no effect (i.e., zero variance).) Item to Classify Standard Actual Type of Variance Sales volume 42,400 units 40,400 units U Sales price $ 3.64 per unit 3.67 per unit 3.40 per pound Materials cost $ 3.30 per pound Materials usage 90,400 pounds 91,400 pounds Labor cost 10.00 per hour 10.40 per hour Labor usage 62,200 hours 61,400 hours $ 394,000 $ 404,000 Fixed cost spending Fixed cost per unit (volume) $ 3.20 per unit 3.24 per unit